2017B05 - The effects of expert status on the audit of complex estimates (Dr. Leiby)
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.
To study the impact of specialist involvement on audit quality.
FAR Practice note: "What do we already know about…”: The Effects of Expert Status on the Audit of Complex Estimates (English)
FAR Practice note: Het effect van de status van een ingeschakelde deskundige op de controle van complexe schattingen (Dutch)
FAR Literature review – The Effects of Expert Status on the Audit of Complex Estimates (English)
2019 FAR International Conference Summary - Does Status Equal Substance? The Effects of Experts’ Social Status on the Audit of Complex Estimates
FAR Working Paper - Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates
FARview #7 dr. Leiby on Empathy in auditing and the effects of expert statusBack to overview
Dr. Justin Leiby
Prof. dr. Anna Gold
Prof. Kathryn Kadous
University of Illinois (USA)
01/2018 - 09/2022