Using the lens of relational contracting, we examine internal auditors' efforts in building a relationship trust with management within context operational audits. We gain insights into day‐to‐day practices auditors by interviewing 28 chief audit executives departments across Australia and find that undertake numerous measures to demonstrate credibility provide clarity on their intentions an at...

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...

Advances in technology make it possible for the EDP auditor to work smarter, faster, and deliver added value on every audit. In part this is true because the commoditization of computer hardware means that every auditor can carry a powerful computer everywhere. The software tools that help to realize the productivity potential of the hardware fall broadly into the categories of document managem...

It is stated that fraud in the government sector includes deceptive acts such as asset misappropriation, loss of state income, falsification financial records and reports, mark-ups financing. The purpose this study to investigate potential impact audit competences (professional skepticism experience) internal control on an auditor's capacity detect occurrences. Primary data were gathered via a ...

SYNOPSIS Regulators have long expressed concerns about auditor changes and the detrimental impact of opinion shopping on audit market. Whereas prior studies examined how single-instance switching impacts outcomes, we examine whether frequent outcomes. We find that more is associated with lower quality, but this effect mitigated in presence higher internal external monitoring. also frequently co...

Ethical behavior is that in accordance with applicable norms, values, and laws. It important for auditors to comply ethics carrying out their duties. An auditor must be able control himself avoid ethical violations. This study intended determine the effect of work-life balance internal locus on auditors. Research 72 at KAP Bali as respondents. Using saturated sample method collecting data using...

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...