Global ETD Search
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Showing 1 to 3 of 3 for “"audit failure"”.
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The contagion effect of office-level audit failures
I investigate if the presence of an audit failure in an auditor office location in a given fiscal year indicates the presence of a contagion effect on the quality of other concurrent audits conducted by the office. Audit quality is inferred by cross-sectional differences in clients' audited …
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Can Identifying and Investigating Fraud Risks Increase Auditors' Liability
… fraud jurors will be more likely to hold auditors liable for losses when the auditors did, versus did not, identify the perpetrated fraud as fraud risk during the audit. In addition, I rely on the aforementioned theories to predict that in cases of undetected fraud, given that the auditors …
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The Effect of Process Accountability on the Evaluation of Audit Evidence: An Examination of the Audit Review Process
… the effect of accountability and client risk on auditor efficiency and effectiveness during an audit review task. I considered two types of accountability. The first type is outcome accountability, which represents the type of accountability in the current audit review process. The second type of …