Independence is the cornerstone of the auditing profession. Even so, it is often assumed that acquiescing to the audit client when a disagreement occurs is more beneficial to the auditor-client relationship than asserting one’s independence (e.g., see Wang & Tuttle, 2009). We look more closely...

This study contributes to the cognitive processes and expertise research in judgment and decision-making in auditing. It uses the levels-of-processing theory (Craik & Lockhart, 1972) to investigate the amount of auditor attention given to information during internal control documentation...