This study investigates the effects of computer assurance specialist (CAS) competenceand auditor accounting information system (AIS) expertise on auditorplanning judgements in a complex AIS environment. Recent professional standardsstate that auditors need to change their audit strategies in...

Although the financial statements of an organization are considered a product ofmanagement, prior research suggests that a company’s financial statements may be affected bythe negotiation strategy employed by the auditor when resolving audit differences withmanagement. However, little...