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This is the first study to analyze auditors’ market shares and concentration in Germany on the basis of audit fees, which have been subject to disclosure since 2005. Previous studies have all used surrogates to measure concentration, and were therefore unable to distinguish between non‐audit and...
We examine internal auditors’ fraud risk decisions in response to variations in audit committee quality and management performance incentives. Using an experimental approach, we find that internal auditors serving in a either a self‐assessment role or a due diligence role were sensitive to...
US and international policy setters recently called for auditors to be alert for anomalous interviewee behaviors that may indicate deception. In this call, they included verbal behaviors, such as implausibility and inconsistency, as suggested indicators. This study empirically identifies the...
This study investigates the impact of three different audit report formats on shareholders' and auditors' perceptions. The formats are derived from the Guidance Note Report to Australian Standard AUS702 which aims to improve communications between auditors and shareholders. Formats include an...
A substantial body of audit research has shown that auditor specialisation through training and experience in one main industry improves auditor judgements. However, because this research examines only one or two audit processes in isolation, it has not been possible to identify whether these...
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