In this study, we investigate whether audit managers’ assessment of the quality of work their subordinates perform is influenced by the managers’ prior impressions of these subordinates, and whether managers whom the firm considers outstanding are less susceptible to such an effect. We conduct an experiment using actual audit senior-manager teams. Each senior and manager participating in the ex...

Post-decision restructuring is the unconscious revision of what one saw and thought in the pre-decision stage as a result of outcome feedback. Professional auditors and auditing students participated in a post-decision restructuring (hindsight) experiment involving going concern judgments. Lack of feedback among professional participants invited more pronounced post-decision adjustments than ac...

Recent regulations in the United States (U.S.) such as the Sarbanes-Oxley Act of 2002 require top management of a public firm to provide reasonable assurance that they institute internal controls that minimize risks over the firm’s operations and financial reporting. External auditors are required to attest to the management’s assertions over the effectiveness of those internal controls. As fir...

We wish to thank the management of the restaurant company for allowing the use of their corporate data in the case study and the simulations. In accordance with their requests we have not shown the actual years that the data relates to and we have approximated some of the descriptive statistics. We also wish to thank the AJPT reviewers and the editor, Dan Simunic, for their excellent comments. ...

Background: The effectiveness and adequacy of occupational health and safety management system should be monitored and evaluated at organization level on a regular basis. Safety audit has a clear role in the development of organizations safety management systems. Internal safety audit is a method to appraise to the management the current status of occupational health and safety at workplace. Se...

Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehr...

One of the problems that organizations are facing is employee desertion. The desertion of poor staff can lead to increase organizational productivity and it’s benefit for organization, while the desertion of effective staff has bad consequences for the organization. These staff imposes significant direct and indirect costs to the organization when leave it. These costs include finding, training...