Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Christine Gimbar"'
Publikováno v:
AUDITING: A Journal of Practice & Theory. 42:27-51
SUMMARY Accounting research finds that staff auditors, who increasingly interact with high-level client management, maintain positions of lower power in auditor–client interactions. We conducted semistructured interviews with 22 practicing associat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8f5fcb4958c1ec97fa50cd7b19ab3333
https://doi.org/10.2308/ajpt-2020-130
https://doi.org/10.2308/ajpt-2020-130
Publikováno v:
Journal of Forensic Accounting Research. 6:389-405
This study explores two potential safeguards against liability when auditors exercise professional skepticism, but do not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas, and (2) provid
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aef216ea4b304bdc27668c2584e2647b
https://doi.org/10.2308/jfar-2019-509
https://doi.org/10.2308/jfar-2019-509
Publikováno v:
Journal of Accounting Education. 63:100839
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3174fb242ec3e6f5bd55d7730550f2a2
https://doi.org/10.1016/j.jaccedu.2023.100839
https://doi.org/10.1016/j.jaccedu.2023.100839
Autor:
Molly Mercer, Christine Gimbar
Publikováno v:
Contemporary Accounting Research. 38:276-301
To effectively manage audit risk, auditors must correctly predict the potential litigation and reputation consequences associated with inaccurate accounting estimates. Accurate predictions are critical because underestimation of negative consequences
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bf7c1003ce6536511b60ecc4de598301
https://doi.org/10.1111/1911-3846.12629
https://doi.org/10.1111/1911-3846.12629
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::48fd5fadac0ebcb379f13f6be85a0514
https://doi.org/10.2139/ssrn.4300535
https://doi.org/10.2139/ssrn.4300535
Publikováno v:
Managerial Auditing Journal. 34:438-461
Purpose This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3ab2a26e2731810a4ecb73c1f612d2c8
https://doi.org/10.1108/maj-05-2018-1896
https://doi.org/10.1108/maj-05-2018-1896
Publikováno v:
SSRN Electronic Journal.
This study explores two potential safeguards against liability when auditors exercise professional skepticism, but do not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and (2) providi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b4dbccba9813a23631b501a47c007ab3
https://doi.org/10.2139/ssrn.3596940
https://doi.org/10.2139/ssrn.3596940
Publikováno v:
Behavioral Research in Accounting. 31:135-143
In this research note, we replicate Brazel, Jackson, Schaefer, and Stewart's (2016) study of how auditors evaluate skeptical behavior. Like the original study, we find that evaluators reward audit staff who exercise appropriate levels of skepticism a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6df83e8ab1b1c3df84f0edef654e8724
https://doi.org/10.2308/bria-52306
https://doi.org/10.2308/bria-52306
Publikováno v:
International Journal of Auditing. 22:554-567
We examine communication behaviors during the audit review process using a survey of audit partners, managers, and in‐charge/senior associates from each Big 4 accounting firm and one international accounting firm. We inquire about reviewers' prefer
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9431ab1b1704eb9ce4e34cc803e0d7d0
https://doi.org/10.1111/ijau.12140
https://doi.org/10.1111/ijau.12140
Publikováno v:
Current Issues in Auditing. 10:A24-A33
SUMMARY The U.S. Public Company Accounting Oversight Board recently proposed changes to the audit reporting model that would require auditors to disclose areas of high audit risk within the audit report. Concerns about the proposal's potential to inc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::58cf483660638f915598045eede9152e
https://doi.org/10.2308/ciia-51369
https://doi.org/10.2308/ciia-51369