Publication in JAR by FAR PhD student Xiaoxing Li

A paper from the thesis of former FAR PhD-student Xiaoxing Li got published in the prestigious Journal of Accounting Research. This paper, co-authored with Joe Brazel, Anna Gold and Justin Leiby is called ‘Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism’.

The study reveals that auditors are less likely to act on red flags from data analytic tests if they weren’t involved in designing the tests. The good news? The researchers also found a simple, low-cost way to increase auditor performance when using tools they didn’t help develop. Please read on below.