Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Yi-Jing Wu"'
Publikováno v:
The Accounting Review. 95:367-394
We examine whether tone at the top emphasizing firm-level commercial, audit quality, or both goals (balanced) can nonconsciously affect auditors' engagement-level tendency to accept management's estimates, and whether the effects differ if management
Autor:
Arnold Wright, Yi-Jing Wu
Publikováno v:
Behavioral Research in Accounting. 30:109-125
This study examines the effect of auditor task difficulty on jurors' overall assessment of audit quality following an alleged audit failure (i.e., a restatement) given audit quality indicators (AQIs). We focus on assurance of fair value estimates, a
Autor:
Pamela B. Roush, Zabihollah Rezaee, Kerri-Ann Sanderson, Paul W. Polinski, Yi-Jing Wu, Karen L. Hooks, Jenifer R. Joe, Christine E. Earley
Publikováno v:
Current Issues in Auditing. 11:C1-C25
SUMMARY: On December 17, 2015, the International Auditing and Assurance Standards Board (IAASB) issued an Invitation to Comment entitled Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Aud
Publikováno v:
SSRN Electronic Journal.
PCAOB inspection findings indicate that audit firms overemphasize firm performance goals as opposed to audit quality in their tone-at-the-top messaging, which can suppress auditors’ professional skepticism when performing audit tasks at the engagem