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Audit process, judgments, and decision making

Sub-themes: professional skepticism, audit production, specialist involvement


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.

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2020B03 - Learning and performing in audit firms: The role of the organizational context (PhD project C. Peters)

The first study investigates how an organizational context in which auditor-artificial intelligence interactions are prevalent affects auditors’ cognitive processing and subsequently the degree of professional skepticism exercised by auditors.

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2018B04 - How can audit committee support improve auditors’ application of professional skepticism? (Prof. dr. Gold)

The study has three main objectives: (1) assess the current state, best practices, and potential innovations that could occur in relation to audit committee support for the audit engagement team and its effects on the application of professional skepticism

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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.

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2017B02 - Audit production (Prof. Gerakos)

The authors propose to examine how the production of audits and its quality is affected by the accounting information system design of the client. The idea would be to gauge audit production efficiency and the quality of the client’s AIS.

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2016B05 - Professional skepticism profiles, effects on audit processes and outcomes, and the moderating role of audit firm culture (Dr. Hardies)

This study focuses on a firm’s potential improvement of professional skepticism in the interplay between an auditor’s innate professional skepticism (personality trait), audit firm culture and audit quality by addressing three questions:

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