This study utilizes attribution theory to guide an exploration of how subordinate auditors understand, rationalize, and internalize recollections of their actual experiences (both worst and best) with audit review. Respondents externally rationalize worst review experiences as the fault of an...

The objective of our paper is to obtain a better understanding of how auditors anticipate the potential for PCAOB inspection, experience the inspection, cope with the consequences of the inspection, and understand the PCAOB's influence within the context of professionalism. We use a qualitative...

We interview thirty-one experienced secondees (i.e., auditors on an international rotation from one member firm to another member firm in a specified role for a fixed period of time), and three practice leaders with the objective of understanding public accounting secondments and how secondments...

This study addresses auditors' role in determining the quality of their client's fair value classification judgments for investment securities under ASC 820. The standard requires companies to classify fair value assets into one of three levels (i.e., Level 1, 2, or 3) and there is often...

We investigate how audit partners of non-global network firms (NGNFs) (i.e., firms other than the “Global 7”) shape the audit technologies through the lens of institutional theory. A paradigm within institutional theory, institutional work, suggests partners are positioned as empowered...