Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 6 of 6 for “"Audit Judgment"”.
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The effects of auditor-client relationships, auditor-auditor relationships, and persuasive communication on auditor's' objectivity
Auditors are subjected to various affective states during a financial examination and these affective states influence how auditors retrieve, encode, and process audit observations and client representations. Do the affective states induced by auditors' interpersonal relationships with the client, …
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Breaking Bonds: The Impact of Accountability on Client Identification
… research has indicated that not only do auditors form relational bonds with their clients, but they also tend to acquiesce to their client’s perspective because of that bond. As a result, professional skepticism is often compromised. Accounting research has suggested auditor rotation as a …
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The Effects of Auditors' Trust in Client Management on Auditors' Judgments
… studies investigating the role trust plays in an auditor's decisions. The first study examines whether auditors develop trust in a client's management after working with the client during prior audit engagements. The results indicate that auditors have higher trust in the client's management after …
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Promoting flexible idea generation in audit planning: the effects of counterfactual mindset and example provision
… Board and the release of their reports on audit deficiencies by public accounting firms have increased the dialog about what constitutes sufficient audit evidence. Since the determination of what is sufficient depends largely on professional judgment there is no bright line rule that …
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THE EFFECTS OF SUCCESSOR CEO’S ORIGIN ON AUDITORS’ CLIENT RISK ASSESSMENT AND CONTINUANCE DECISIONS FOLLOWING A CORPORATE SCANDAL
… officer (CEO) succession and successor origin on auditors’ client risk assessment, continuance, and audit effort decisions following a major scandal in a client firm. 83 experienced audit professionals drawn from U.S. public accounting firms participated in a 2 x 2 experiment with the CEO …
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Indicators of Fraud Detection Proficiency and Their Impact on Auditor Judgments in Fraud Risk Assessments and Audit Plan Modifications
… on fraud risk assessments and modification of audit plans. Further, it explores which of the fraud detection proficiency dimensions are valuable for auditors in situations of high and low levels of fraud risk and how these characteristics interact with professional skepticism. This, as well as …