Field research is increasingly being employed by audit researchers around the world including in North America. However, given that many doctoral programs, especially in North America, devote little or no time to this method, understanding what constitutes good auditing field research is...

Auditees can play an active role in influencing staff auditors' professional judgment and skepticism. Yet, although it constitutes one of the main threats to auditor independence, very little is known about the means and extent of auditees' power during the audit engagement. To address this...

This paper explores auditors’ responses to unexpected, systematic changes in circumstances. We use the COVID-19 outbreak, a “critical incident” that disrupted all year-end audits in China, to understand this underexplored research area. Based on 24 semi-structured interviews, we first...