Auditing: A Journal of Practice & Theory articles from September 2000

Auditing: A Journal of Practice & Theory archives from September 2000

The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector.
September 22, 2000... SUMMARY The association between auditor size and audit quality is examined for a sample of not-for-profit (NFP) entities. The audit quality measure is based on the entities' compliance with eight GAAP reporting requirements. The...

Analytical Procedures and Audit-Planning Decisions.
September 22, 2000... SUMMARY This study examines auditors' decisions to revise preliminary audit plans after analytical procedures performed during interim testing reveal significant, unexpected fluctuations. We examine the effects of two variables on...

Auditor Selection and Audit Committee Characteristics.
September 22, 2000... SUMMARY The role of the audit committee in corporate governance is the subject of increasing public and regulatory interest. We focus on one frequently noted function of the audit committee: auditor selection. We argue that independent...

The Effect of Auditor Attestation and Tolerance for Ambiguity on Commercial Lending Decisions.
September 22, 2000... SUMMARY We begin this study by developing a model of the decisions made by bank loan officers when they evaluate a commercial loan. The model indicates that loan officers make three sequential decisions: level of risk associated with...

An Investigation of Multidimensional Knowledge Structure and Computer Auditor Performance.
September 22, 2000... SUMMARY This study assesses the internal control knowledge structure dimensions and antecedents, as well as the relationship between structure and performance, for a set of computer auditors. The study extends prior research in two...

The Audit Risk Model: An Empirical Test for Conditional Dependencies among Assessed Component Risks.
September 22, 2000... SUMMARY Professional standards and prior theoretical research indicate that assessed audit risk components should be conditionally dependent, in an experiment, experienced auditors made the risk assessments that are, in practice,...

Inherent Risk and Control Risk Assessments: Evidence on the Effect of Pervasive and Specific Risk Factors.
September 22, 2000... SUMMARY This paper reports on a study that examines the effect of pervasive and specific risk factors on auditors' inherent risk and control risk assessments in an experimental setting. Two hypotheses concerning the significance of...

Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments.
September 22, 2000... SUMMARY The professional literature (e.g., COSO 1992, POB 1993), recent auditing standards (e.g., SAS Nos. 78 and 82), and prior research (e.g., Beasley 1996; Beasley et al. 1999; Dechow et al. 1996) highlight the importance of...

The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers' Confidence.
September 22, 2000... SUMMARY Accounting firms are currently re-engineering their audit processes with the aim of delivering a quality audit more efficiently. One area of potential efficiency gains is the sequential and hierarchical workpaper review...

An Examination of Audit Report Lag for Banks: A Panel Data Approach.
September 22, 2000... SUMMARY This study investigates the determinants of audit report lag (ARL) for a sample of banks. Researchers have been interested in the determinants of ARL, in part, because it impacts the timeliness of public disclosures. However,...

Audit Practices of PricewaterhouseCoopers.
September 22, 2000... SUMMARY This paper discusses the development of the PricewaterhouseCoopers Audit Approach (PwCAA), identifies distinctive features of this approach, and provides information on new development areas. The discussion will provide a summary...