Auditing: A Journal of Practice & Theory articles from March 22 1999

Auditing: A Journal of Practice & Theory archives from March 22 1999

Industry specialization by auditors.
March 22, 1999... SUMMARY Dramatic changes in recent years in the audit market suggest the timeliness of an investigation of trends in auditor concentration and an extension of prior research (e.g., Danos and Eichenseher 1982). In recent press, large...

The role of problem representation shifts in auditor decision processes in analytical procedures.
March 22, 1999... SUMMARY In audit analytical procedures, research has shown that auditors have difficulty proposing possible explanations for financial statement discrepancies (Bedard end Biggs 1991a). One source of this difficulty is that auditors may...

Primacy effects and the role of risk in auditor belief-revision processes.
March 22, 1999... SUMMARY Numerous studies in the audit judgment literature provide evidence indicating that auditors can be susceptible to recency effects. This study extends the research by examining auditor susceptibility to primacy, an order effect,...

Audit prices, product differentiation and economic equilibrium.
March 22, 1999... SUMMARY This study tests the hypothesis that Big 6 audit prices are higher than non-Big 6 audit prices for both large and small segments of the auditee market. The hypothesis is based on the assumption that these price differentials...

An exploratory study of the influence of client factors on audit time budget variances.
March 22, 1999... SUMMARY This study provides a descriptive analysis of audit time budgets and considers the effect of client factors on the achievement of audit time budgets. Using archival data obtained from four of the Big 6 firms, we find that...

The audit review process and sensitivity to information source objectivity.
March 22, 1999... SUMMARY Auditing standards require auditors to consider the reliability of the evidence they use in making judgments. One aspect of that reliability is the objectivity of the information source. More objective sources (e.g., third...

Auditor resignations and the market for audit services.
March 22, 1999... SUMMARY This paper examines the market for audit services when the incumbent auditor of an SEC registrant has resigned from the engagement. While many previous studies of auditor changes have examined auditor dismissals by the client,...

The effect of stage of development and financial health on auditor decision behavior in the going-concern task.
March 22, 1999... SUMMARY The effect of different task settings within an industry on auditor behavior is examined for the going-concern task. Using an interactive computer process-tracing method, experienced auditors from four Big 6 accounting firms...