Zobrazeno 1 - 10
of 31
pro vyhledávání: '"Robert J. Ramsay"'
Publikováno v:
Behavioral Research in Accounting. 28:15-25
This study investigates how tactics employed by a client during negotiations impact experienced auditors' propensity to waive material adjustments and whether the salience of a strict concurring partner review affects the decision to waive. Different
Publikováno v:
Managerial Auditing Journal. 27:448-461
PurposeThe purpose of this paper is to examine whether auditors interpret the risk of material misstatement (RMM) in accordance with current standards' definition of inherent risk (IR). It is argued that controls should not be presumed when assessing
Publikováno v:
AUDITING: A Journal of Practice & Theory. 29:207-220
SUMMARY: Audit workpaper review is a primary means of quality control in auditing firms. While prior research shows that anticipation of a review affects preparers’ judgments, there is little research on the effects of the different review formats
Autor:
Robert J. Ramsay, Randal J. Elder, Sandra W. Shelton, Edward F. O’Donnell, Thomas M. Kozloski, Robert D. Allen, Jay C. Thibodeau
Publikováno v:
Current Issues in Auditing. 2:C1-C4
INTRODUCTION The Auditing Standards Committee of the Auditing Section of the American Accounting Association is pleased to provide comments on the PCAOB Rulemaking Docket Matter No. 025: Proposed Auditing Standard—Engagement Quality Review. Please
Autor:
Robert J. Ramsay, Donald B. Fedor
Publikováno v:
Behavioral Research in Accounting. 19:91-105
This study investigates the role of audit review as feedback to workpaper preparers. Specifically, we examine whether review affects preparers' attempts to improve their performance, manage their reviewers' impressions of their work, and seek additio
Publikováno v:
SSRN Electronic Journal.
We examine the effect of Audit Committee (AC) quality on auditor conservatism from two perspectives that may be held by the auditors. The first perspective is that enhanced AC quality lowers audit risk, which allows auditors to be less aggressive whe
Publikováno v:
Accounting Horizons. 20:157-177
To contribute to the PCAOB project on risk assessment in financial statement audits, we draw on the academic literature to offer insights and conclusions on the risk-assessment process. We use the PCAOB's (2005) recent briefing paper on risk assessme
Publikováno v:
Behavioral Research in Accounting. 18:135-146
One important purpose of audit review is to provide feedback and onthe-job training (Libby and Luft 1993), but we know very little about the effectiveness of review as a feedback mechanism. Firms have recently been moving to including discussion of p
Autor:
Elizabeth A. Payne, Robert J. Ramsay
Publikováno v:
Managerial Auditing Journal. 20:321-330
PurposeTo examine whether planning‐stage fraud risk assessments and audit experience affect the level of professional skepticism displayed by auditors during fieldwork.Design/methodology/approachThe paper presents an experiment using professional a
Autor:
Richard M. Tubbs, Robert J. Ramsay
Publikováno v:
Behavioral Research in Accounting. 17:149-173
Many accounting judgments are diagnostic tasks in which accountants, auditors, managers, or investors discriminate among possible states and decide which one exists. To measure the accuracy of such decisions, most accounting research employs percenta