Similar Search Results

A model and literature review of professional skepticism in auditing

Nelson, Mark W. - In: Auditing : a journal of practice & theory 28 (2009) 2, pp. 1-34

Persistent link: https://www.econbiz.de/10003910699

Budgeting audit time : effects of audit step frame and verifiability

Maksymov, Eldar M.; Nelson, Mark W.; Kinney, William R. - In: Behavioral research in accounting 30 (2018) 1, pp. 59-73

Persistent link: https://www.econbiz.de/10011865357

Is silence golden? : audit team leader reactions to subordinates who speak up "in the moment" and at performance appraisal

Nelson, Mark W.; Proell, Chad A. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 281-300

Persistent link: https://www.econbiz.de/10011966812

PCAOB guidance and audits of fair values for Level 2 investments

Emett, Scott A.; Libby, Robert; Nelson, Mark W. - In: Accounting, organizations and society : an … 71 (2018), pp. 57-72

Persistent link: https://www.econbiz.de/10011955526

The effects of out-of-regime guidance on auditor judgments about appropriate application of accounting standards

Asay, H. Scott; Brown, Tim; Nelson, Mark W.; Wilks, T. … - In: Contemporary accounting research : a journal of the … 34 (2017) 2, pp. 1026-1047

Persistent link: https://www.econbiz.de/10011739279

Team-oriented leadership and auditors' willingness to raise audit issues

Nelson, Mark W.; Proell, Chad A.; Randel, Amy E. - In: The accounting review : a publication of the American … 91 (2016) 6, pp. 1781-1805

Persistent link: https://www.econbiz.de/10011621138

Malleable standards of care required by jurors when assessing auditor negligence

Maksymov, Eldar M.; Nelson, Mark W. - In: The accounting review : a publication of the American … 92 (2017) 1, pp. 165-181

Persistent link: https://www.econbiz.de/10011646265

PCAOB Guidance and Audits of Fair Values for Level 2 Investments

Emett, Scott A. - 2017

Investments that are classified as Level 2 within the fair value hierarchy account for approximately 92% of US banks' fair value assets. We report an experiment that examines how experienced auditors apply current PCAOB guidance when auditing portfolios of these assets. We hypothesize and find...

Persistent link: https://www.econbiz.de/10012970512

It's not only what you say… : how communication style and team culture affect audit issue follow-up and auditor performance evaluations

Proell, Chad A.; Zhou, Yuepin; Nelson, Mark W. - In: The accounting review : a publication of the American … 97 (2022) 2, pp. 373-395

Persistent link: https://www.econbiz.de/10013198774

A Model and Literature Review of Professional Skepticism in Auditing

Nelson, Mark W. - 2011

This paper reviews research that examines professional skepticism (hereafter, PS) in auditing. Consistent with much research and with recent regulatory concerns, the paper defines PS as ‘‘indicated by auditor judgments and decisions that reflect a heightened assessment of the risk that an...

Persistent link: https://www.econbiz.de/10014187418