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 3 of 3 for “"auditor experience"”.
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The Effect of Nondiagnostic Information on Internal Auditor Skepticism: Capturing the Dilution Effect
<p>Internal auditors assigned to assess internal controls over financial reporting incorporate irrelevant information into their judgment, showing decreased skepticism when irrelevant information contradicts preconceived stereotypes of management, known as the dilution effect and attributed to the …
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A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?
… between ambiguity, litigation risk, and auditor decision-making. In addition, this study investigates how auditor trust of his or her client may change these relationships. It is important to investigate the relationships of ambiguity, litigation risk, and client trust to auditor …
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Big 4 Office Personnel and Audit Quality
… capital and audit quality, (2) audit personnel experience and audit quality, and (3) audit workload compression and audit quality, for all of the Big 4 offices in the United States. Big 4 offices with the most appropriate quantity and quality of human capital should be better equipped to provide …