This study investigates auditors' reactions to a new audit support system that was designed by a Big-4 firm as a response to a stricter regulatory regime. The system's features guide audit teams to comply with the firm's methodology and auditing standards. Understanding auditors' reactions is...

The extant literature has established that industry-specialist auditors gain performance-enhancing industry-specific sub-specialty knowledge (e.g., Solomon, Shields, & Whittington, 1999) via training and on the job experience. This knowledge has been shown to allow specialists to outperform...

With increased regulatory focus on audits and concerns about whether audit regulation is achieving its stated aims, it is timely to investigate how regulator inspection of audit files and partner rotations may be affecting staffing decisions. This is an important issue, which affects all audits,...

This study uses the slippery-slope framework to understand how an oversight regulator’s enforcement style influences audit firm compliance. Using data from interviews with audit regulators and audit partners, we find that partners perceive the regulator’s enforcement style has shifted from...