and two anonymous auditors for their helpful comments. ABSTRACT Previous field research suggests that there is an increasing need for auditors to rely more extensively on enquiry based evidence. This study investigates how using various theory-and practice-based based interventions can lead to a more rigorous enquiry process. Based on psycholo gy theory on planning and on goal setting, as well ...

Purpose – The purpose of this study is to examine whether client-specific litigation risk affects the audit quality differentiation between Big N and non-Big N auditors. Specifically, we examine whether higher quality audits of Big N auditors relative to nonBig auditors is more pronounced for clients with high litigation risk than for clients with low litigation risk. Design/methodology/approac...

Anecdotal evidence suggests that audit clients are automating more internal controls over time. Audit firms customarily respond to their clients’ increasing IT (information technology) risks by including more IT audit specialists in their external audit engagements. But, using IT audit specialists on the audit engagement to examine the IT risks that external financial statement auditors can exa...

abstract: despite the importance of predictive variable in prediction, in most of the research in the field of auditors’ opinion the purpose was rendering the suitable models. meanwhile, less attention was paid to the selection of optimal predictive variable and appropriate models of these selection. therefore, in most of these research the predictive variables were chosen randomly and accordin...

This study investigates the relationships among industry specialist auditors, outside directors, and financial analysts. Specifically, we examine the effect of analyst coverage on the association between auditor industry specialization and outside directorship. We find that outside directors are less likely to hire industry specialist auditors for firms with high analyst coverage than for firms...

for management override of controls. Auditors are discouraged from placing too much reliance on client representation and are required to maintain a skeptical attitude throughout the audit. The standard encourages auditors to engage in frequent discussion among engagement personnel regarding the risk of material misstatement due to fraud. SAS 99 also requires auditors to inquire of management a...

BACKGROUND The Hawthorne effect, or behaviour change due to awareness of being observed, is assumed to inflate hand hygiene compliance rates as measured by direct observation but there are limited data to support this. OBJECTIVE To determine whether the presence of hand hygiene auditors was associated with an increase in hand hygiene events as measured by a real-time location system (RTLS). ...

Malekshahi F1, Farhadi A2 1. Instructor, Department of Society Health, Faculty of Nursing and Midwifery, Lorestan University of Medical Sciences, Khorramabad, Iran 2. Instructor, Department of Psychology, Faculty of Medicine, Lorestan University of Medical Sciences, Khorramabad, Iran Abstract Background: Childhood period it one of the most important stages of life in which individuals persona...

In-group bias, a product of Social Identity Theory, may impair auditor independence by influencing auditor judgments in an analytical review task. Auditors rely on client representations to support their opinion of the financial statements; however, clients are sometimes former auditors of the external audit firm. This prior relationship could lead the auditor to exhibit unwarranted trust of cl...