2017B05 - The effects of expert status on the audit of complex estimates (Dr. Leiby)
What?
It is proposed that auditors overestimate specialists’ competence. The teams wants to conduct an experiment to examine whether auditors rely more on the high status specialists than the situation would warrant.
Why?
To study the impact of specialist involvement on audit quality.
Knowledge dissemination
FAR Literature review – The Effects of Expert Status on the Audit of Complex Estimates (English)
FAR Working Paper 2020/03-02- Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates (updated Feb 2024)
FARview #7 dr. Leiby on Empathy in auditing and the effects of expert status
2023 FAR Conference presentation slides
2023 FAR Conference presentation visual recording
Back to overview-
Project Number
2017B05 -
Research team
Dr. Justin Leiby
Prof. dr. Anna Gold
Prof. Kathryn Kadous
-
Involved University
University of Illinois (USA) -
Timeline
01/2018 - 09/2022