Accounting research finds that staff auditors, who increasingly interact with high-level client
management, maintain positions of lower power in auditor–client interactions. We conducted …

This study examines the work experiences of junior auditors during the COVID-19 pandemic
(“the pandemic”). In response to the pandemic, audit firms closed offices and conducted …

This study aims to help audit educators determine how, where, and to what extent audit data
analytics (ADA) should be integrated into existing auditing curriculum to better prepare …

Graduate accounting enrollments are declining, which is concerning to accounting
departments and the accounting profession. However, little is known about why some …

Negative feedback can induce adverse responses. This is problematic in auditing as
negative feedback is common during workpaper reviews, and auditors' follow-through on …

Prior research shows that individuals benefit from abstract construals when performing
broader high-level assurance tasks. We extend this research by studying the effects of …

In this study, I report the results of an experiment that considers how inexperienced auditors
respond to work division and whether they respond to work differently when they divide it …

The increased prevalence of remote work is causing auditors to work more often in isolation.
To address this, firms are using virtual audit rooms in an attempt to mimic the traditional …

Auditors frequently encounter uncooperative clients that make evidence collection more
difficult, but prior research points to conflicting perspectives on auditor reactions to this …

Novice auditors are increasingly being asked to perform tasks that were not expected of
them in the past, including evaluation of fair values (FVs). This study contributes to the …