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Audit reviewers' judgments in multiple client audit environments

Bhattacharjee, Sudip; Maletta, Mario J.; Moreno, Kimberly K. - In: Behavioral research in accounting 29 (2017) 2, pp. 1-9

Persistent link: https://www.econbiz.de/10011764057

The influence of perspective taking encouraged by the audit committee on auditor and client judgments during accounting disputes

Bhattacharjee, Sudip; Moreno, Kimberly K.; Pyzoha, … - In: Auditing : a journal of practice & theory 39 (2020) 3, pp. 29-53

Persistent link: https://www.econbiz.de/10012301802

Client ethical behavior contrast effects on auditors' evaluations of real earnings management

Anderson, John C.; Fleming, Damon M. - In: Research on professional responsibility and ethics in … 18 (2014), pp. 69-87

Persistent link: https://www.econbiz.de/10010424931

Client Ethical Behavior Contrast Effects on Auditors’ Evaluations of Real Earnings Management

Anderson, John C.; Fleming, Damon M. - In: Research on professional responsibility and ethics in …, (pp. 69-87). 2014

This study investigates whether exposure to a previous client’s earnings management behavior will impact experienced auditors’ judgments of the risk that a current client’s financial statements are materially misstated. Contrast theory predicts the context of previous information can have...

Persistent link: https://www.econbiz.de/10015368573

Enterprise systems requirement analysis for process-centric continuous monitoring

Sahraoui, Sofiane; Majdalawieh, Munir; Barkhi, Reza - In: International journal of value chain management : IJVCM 4 (2010) 1/2, pp. 86-99

Persistent link: https://www.econbiz.de/10003968315