This research proposes a novel method for ensuring fair governance of a common resource using asymmetric anonymity. We propose a system of resource governance that uses anonymous auditors instead of a regulatory agency. Self-enforcement and mutual enforcement are subject to fraud and collusion. In the proposed governance system, anonymity, often associated with negative online interactions, is ...

Internal and external auditors play an increasingly important role for building up trust and confidence in today’s economic cycle. To ensure effective and efficient audits, current audit standards demand from auditors to gain an indepth understanding of the clients’ business processes. In this context, seminal research results indicate that type and number of documentation formats have a signif...

This experimental study of 96 experienced auditors examines whether auditors’ judgments are influenced by the ‘approach’ used by the auditors in uncertainty assessment and by the ‘framing’ of an audit assertion to be verified. Approach was manipulated by using belief functions and probability theory as the manner in which uncertainty was assessed. Differences in framing were manipulated by stat...

introduction: the integration of behavioral and social sciences (bss) into the curriculum of medical students in order to equip them with the necessary knowledge, skills and attitudes is an essential issue, emphasized in many researches. our aim is to investigate the barriers to integrate bss into the general medicine curriculum as well as the recommended strategies to overcome such barriers th...

Prior research indicates that auditors encounter difficulty in applying experienced error frequencies to judgments of the probability that an audit objective is violated given a particular transaction cycle. This difficulty may occur because of a mismatch between the organization of this particular judgment task and the organization of auditors' knowledge. We test the effectiveness of two decis...

This paper presents a review of extant literature examining issues relating to auditors’ knowledge of and training in information systems. This review is important due to the rapidly increasing use of technology in business, recent changes in U.S. auditing standards on information technology and internal control, and signals of interest by regulators in possible future standards on auditors’ in...

Quantitative analysis of animal behaviour is a requirement to understand the task solving strategies of animals and the underlying control mechanisms. The identification of repeatedly occurring behavioural components is thereby a key element of a structured quantitative description. However, the complexity of most behaviours makes the identification of such behavioural components a challenging ...

Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms for the first time, and we compare audit pricing for private and public clients. We present evidence of a pricing premium, on average, for non-Big 5 auditors among large private clients after controlling for other effects. W...