In a group audit setting, component auditors receive instructions and communication from a group engagement team supervisor, while working under the immediate direction of a different, component audit supervisor. This study examines how the component audit supervisor's preferences and nature of...

Auditors serve an important monitoring role in the nonprofit sector, yet little is known about how nonprofit auditor decision making may differ from the for-profit sector. Nonprofits face unique inherent risks in terms of donor pressure to increase program spending, and clients may seek to...

Auditing standards require auditors to maintain a skeptical mindset throughout an audit. However, research indicates that mindsets are flexible such that cognitive procedures (e.g., bolstering or providing counterarguments) activated when performing a particular task can carryover and influence...

While prior auditing research has examined auditors' sensitivity to source reliability, this research has primarily focused on source characteristics including competence, objectivity and integrity. However, psychology research suggests that the persuasion process is more complex with other...

As directed by SAS 99 (AICPA, 2002), fraud risk assessment is an iterative process that begins with the recognition of initial fraud risk factors and then involves interviewing senior financial personnel (e.g., CFO) to explain the financial results and nonfinancial operating personnel to...