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Publications

Papers
Author
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Date
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Name Author Tags Date    
FAR Working Paper 2020/03-02 (updated feb 2024): Does status equal substance? The effects of specialist social status on auditor assessments of complex estimates
Dr. Justin Leiby Prof. dr. Anna Gold Prof. dr. Kathryn Kadous
Working Papers
27-02-2024
Details
FAR Working Paper 2023/11 - 23: Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process
Prof. dr. Marshall Geiger Prof. dr. Anna Gold Prof. dr. Philip Wallage
Working Papers
15-11-2023
Details
FAR Working Paper 2023/11 - 22: Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences
Prof. dr. Marshall Geiger Prof. dr. Anna Gold Prof. dr. Philip Wallage
Working Papers
14-11-2023
Details
FAR Working Paper 2023/09 - 21: Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional Skepticism
Xiaoxing Li PhD student Prof. Joseph Brazel Prof. dr. Anna Gold Dr. Justin Leiby
Working Papers
10-10-2023
Details
FAR Practice Note - Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional Skepticism
Xiaoxing Li PhD student Prof. Joseph Brazel Prof. dr. Anna Gold Dr. Justin Leiby
Practice Notes - Practitioner's Notes
09-10-2023
Details
FAR Practice Note - Auditors’ Going Concern Decisions: Insights from Practice
Dr. Dominic Detzen Prof. dr. Marshall Geiger Prof. dr. Anna Gold Prof. dr. Philip Wallage
Practice Notes - Practitioner's Notes
05-09-2023
Details
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study
Prof. dr. Marshall Geiger Prof. dr. Anna Gold Prof. dr. Philip Wallage
Practice Notes - Practitioner's Notes
22-08-2023
Details
FAR Working Paper 2023/03-13: Thinking Outside of the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Actions in a Data-Analytic Environment
Sara Bibler CPA Ass. Prof. Tina D. Carpenter Prof. Margaret H. Christ Prof. dr. Anna Gold
Working Papers
20-03-2023
Details
FAR Practice Note: Thinking Outside the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Judgments and Actions in a Data-Analytic Environment
Sara Bibler CPA Ass. Prof. Tina D. Carpenter Prof. Margaret H. Christ Prof. dr. Anna Gold
Practice Notes - Practitioner's Notes
17-01-2023
Details
FAR Literature Review: Involvement in the Development of Data Analytics and Auditors’ Application of Professional Skepticism
Prof. dr. Anna Gold Prof. Joseph Brazel Dr. Justin Leiby Xiaoxing Li PhD student
Literature Reviews
17-10-2022
Details
FAR Working Paper 2022/03-09: How do audit committees support audit engagement teams and encourage professional skepticism? A survey and experimental evidence
Prof. dr. Anna Gold Prof. Joseph Brazel Dr. Justin Leiby Dr. Tammie Schaefer
Working Papers
28-03-2022
Details
FAR Literature Review: Engaging auditors’ innovation mindset to mitigate goal conflict and improve audit effectiveness with data analytics - thinking outside of the box
Prof. dr. Anna Gold Ass. Prof. Tina D. Carpenter Prof. Margaret H. Christ
Literature Reviews
18-10-2021
Details