In this paper, we demonstrate that bad audit behavior is transmitted through the teamwork experience of individual auditors. We find that auditors who have previously worked in a team (team auditors) with those who are sanctioned by the regulators for audit failure (contagious auditors) are more likely to issue lenient audit opinions, and their audited accounting numbers are more likely to be d...

Previous studies concerning experience effects in audit judgments have produced mixed results, possibly because they did not consider the knowledge necessary to complete the task and when it would normally be acquired. Further, many studies did not view the global judgment process as consisting of several components, e.g., cue selection. Task-specific knowledge may aid the performance of experi...

This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

This study aims at investigating the relationship between age and gender of auditors and their judgment and decision. Population of this study includes dependent auditors engaged in audit firms member of Iranian Association of Certified Public Accountants (IACPA). Random sampling was used and the questionnaireswere distributed among 100 auditors. The methodology of the study is descriptive-surv...

Component based design is a new paradigm to build distributed systems and applications. The problem of compositional verification of such systems is however still open. We investigate methods and concepts for the provision of “sound” assemblies. We define a behavioural interface type language endowed with a (decidable) set of interface compatibilty and subtyping rules. We define an abstract, dy...

Software components are a valuable programming abstraction that enables a compositional design of complex applications. In distributed systems, components can also be used to provide an abstraction of locations: each component is a unit of deployment that can be placed on a di erent machine. In this article, we consider this kind of distributed components that are additionally loosely coupled a...