2022B03 - Auditors’ use of specialists and group centric tendencies under time pressure and inspection risk (Dr. C. Pietsch)
This study examines how time budget pressure affects auditors’ use of the work of a specialist and whether these effects can be mitigated by inspection risk, a strong one-team identity, and auditors’ paradox mindset.
2022B01 - Audit planning pressure
Good audit planning (who does what when) – and its subsequent realization – is essential for an efficient and effective audit production.
2021B04 - Auditors aren’t cut from the same cloth: Why management controls don’t have the same effect for all auditors (Prof. dr. P.M.G. van Veen-Dirks)
Despite the importance that auditing firms attach to ensuring audit quality, they still struggle with how they can better provide this quality to their clients as well as to the capital market and society in general.
2021B03 - Auditors’ Going Concern Decisions: Insights from Practice (Prof. dr. M.A. Geiger)
Decisions regarding going concern opinions (GCO) are among auditors’ most important judgments, as GCOs impact the client company, financial statement users, financial markets, and auditors themselves.
2021B02 - Improving auditor’s fraud planning judgements through premortem reasoning (Prof. S. Asare)
Auditors have difficulties planning an audit engagement to detect their client’s fraudulent financial reporting.
2021B01 - Audit technologies and auditor judgment (PhD project X. Li)
The overall aim of this study is to examine the effects of conveying Audit Data Analytic (ADA) calibration (explicit conveyance versus no conveyance) and the framing of such conveyance (hit rates versus false positive rates) on auditor skepticism.