Purpose – Prior literature provides clear evidence that the judgments of experts differ from those of non-experts. For example, Smith and Kida concluded that the extent of common biases that they investigated often are reduced when experts perform job related tasks as compared to students. The...

The way that auditors and their clients develop team resources that they can later use in negotiating with their counterparts is a critical but unexplored issue in auditing research. This study explores several important issues that may affect the development of these team resources....

The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies...