Recent research suggests inspections by auditing oversight bodies may lead to unintended consequences by incentivizing auditors to anticipate and manage inspection risk at the engagement level. Our study focuses on the account level, where detailed planning judgments are made, and provides...

The purpose of the current study is to examine the extent to which audit risk and litigation risk cause auditors to increase reliance on decision aids. These are particularly relevant issues in the era of Sarbanes-Oxley and abundant audit litigation, as decision aids hold the potential to...