Competence, Professionalism, Audit Experience and Auditor's Ability In Detecting Fraud

Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors

In this paper, we demonstrate that bad audit behavior is transmitted through the teamwork experience of individual auditors. We find that auditors who have previously worked in a team (team auditors) with those who are sanctioned by the regulators for audit failure (contagious auditors) are more likely to issue lenient audit opinions, and their audited accounting numbers are more likely to be d...

Domain of competence: Professionalism.

From the Department of Pediatrics, Perelman School of Medicine, University of Pennsylvania, The Children’s Hospital of Philadelphia, Philadelphia, PA The views expressed in this report are those of the authors and do not necessarily represent those of the Accreditation Council for Graduate Medical Education, the American Board of Pediatrics, the Association of Pediatric Program Directors, or th...

Statement of Auditing Standards 110 the Auditors' Responsibility to Consider Fraud and Error in an Audit of Financial Statements

The drivers of audit quality: auditors’ perceptions

Self-Selection of Auditors and Audit Pricing in Private Firms

Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms, and provide evidence that private firms do not pay such a premium on average. The relatively greater degree of dispersion in auditor choice (between Big 5 and non-Big 5 auditors) in our large sample of privately held audit ...