Auditing: A Journal of Practice & Theory articles from September 1998

Auditing: A Journal of Practice & Theory archives from September 1998

The effects of organizational structure on communication within audit teams.
September 22, 1998... SUMMARY Some audit researchers suggest that high levels of audit team structure may encumber communication within audit teams by impeding information-gathering activities. Others suggest that structure benefits communication by...

The effect of relationship and reward on reports of wrongdoing.
September 22, 1998... SUMMARY Failure to detect fraud results in serious consequences for external auditors. Increasingly, professional guidance and evidence point to the importance that communication plays in detecting fraud. The research reported in this...

The error detection of structural analytical procedures: a simulation study.
September 22, 1998... SUMMARY Given the requirement of SAS No. 56 and the increasing pressures to minimize audit costs, there is a need to develop more sophisticated analytical procedures that can increase the effectiveness and efficiency of an audit. Prior...

An empirical investigation of the auditor's decision to project errors.
September 22, 1998... SUMMARY Statement on Auditing Standards No. 39 requires that auditors project to the population being sampled the dollar errors in tests of details of balances. This study uses an archival approach to examine auditors' sample error...

The relationship between client advocacy and audit experience: an exploratory analysis.
September 22, 1998... SUMMARY This paper reports the results of an exploratory study designed to investigate whether auditors assume the role of client advocate. Results indicate that auditors did not automatically assume an advocacy position. However, when...