We examine how audit clients’ persuasion tactics in limited distribution (non-public) assurance reports influence end-user decisions. Auditees can persuade end-users by formally discussing auditor-identified issues disclosed in certain assurance reports and, due to the limited audience,...

This study examines the impact of the pressure to obtain potential client business opportunities on auditor judgments. Thirty-two lower rank auditors (staff and seniors) and 39 higher rank auditors (managers and partners) were either provided or not provided with information on additional client...

This study examines the effectiveness of alternative training techniques on improving analytical procedures performance. To account for the sequential and iterative nature of complex analytical procedures, we used two different knowledge acquisition mechanisms (worked-out example and problem...

Research publication in peer-reviewed journals is an important avenue for knowledge dissemination. However, information on journal review process metrics are often not available to prospective authors, which may preclude effective targeting of their research work to appropriate outlets. We study...

When subject matter experts are consulted during an audit, the quality of the expert's advice depends upon their ability to fully understand and incorporate client-specific facts into their advice. PCAOB inspection reports suggest that auditors are neglecting to perform the required work to...

In a group audit setting, component auditors receive instructions and communication from a group engagement team supervisor, while working under the immediate direction of a different, component audit supervisor. This study examines how the component audit supervisor's preferences and nature of...

Auditors serve an important monitoring role in the nonprofit sector, yet little is known about how nonprofit auditor decision making may differ from the for-profit sector. Nonprofits face unique inherent risks in terms of donor pressure to increase program spending, and clients may seek to...