In-group bias, a product of Social Identity Theory, may impair auditor independence by influencing auditor judgments in an analytical review task. Auditors rely on client representations to support their opinion of the financial statements; however, clients are sometimes former auditors of the external audit firm. This prior relationship could lead the auditor to exhibit unwarranted trust of cl...

This study examined demographic characteristics and social interaction preferences of auditors. We incorporate the FIRO-B as a set of potentially significant explanatory variables. While FIRO-B has been used to evaluate public accountants, this is the first reported study to score the social interaction preferences of internal auditors. Moreover, this is the first study to compare internal and ...

Computer Assisted Audit Techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the most important CAATs is generalized audit software (GAS), which is a class of packaged software that allows auditors to interrogate a variety of databases, application software and other sources and then conduct analyses...

Money laundering has become of increasing concern to law makers in recent years, principally because of its associations with terrorism. Recent legislative changes in the United Kingdom mean that auditors risk becoming state law enforcement agents in the private sector. We examine this legislation from the perspective of the changing nature of the relationship between auditors and the state, an...

A quasi-experiment was conducted to determine if the effectiveness of the R.C.S. Home Energy Audit Program could be improved by training auditors to use sodal-psychological principles during the audit procedure. Nine experienced home energy auditors attended two 1-day workshops in which they were trained to: (a) communicate vividly; (b) personalize their recommendations to homeowners; (c) induc...

In the model there are two types of nancial auditors with identical technology, one of which is endowed with a prior reputation for honesty. We characterize conditions under which there exists a \two-tier equilibrium" in which \reputable" auditors refuse bribes o ered by clients for fear of losing reputation, while \disreputable" auditors accept bribes because even persistent refusal does not c...

Opaque communications between groups of data processors leave individuals out of touch with the circulation and use of their personal information. Empowering individuals in this regard requires supplying them — or auditors on their behalf — with clear data handling guarantees. We introduce an inference model providing individuals with global (organization-wide) accountability guarantees which t...

As governmental auditing is involved in evaluating the legitimacy, economy, efficiency, and effectiveness of how the various administrative branches use their allocated resources to optimize the government's functions, it is expected that the performance of the auditors in charge are strongly influenced by their respective qualities such as self-efficacy and experience, etc. To further understa...