This study provides exploratory evidence on auditors’ framing and evaluation of hypotheses, identifies implications for improving audit decision-making and facilitates the interpretation of prior research. Prior studies usually assume hypotheses to be framed as mutually exclusive and exhaustive. However, both verbal protocol evidence and probability assessments reveal that in a realistic case m...

Data Mining tools and methods can be used to facilitate auditors to issue their opinions. Numerous of these methods have not yet been tested for the purpose of discriminating cases of qualified opinions. In this study we employ three Data Mining classification techniques to develop models capable to predict qualified auditors’ reports. The input vector is composed of quantitative and qualitativ...

The paper aims at discovering the role of the auditors in the italian listed companies, by proposing an updated conceptualization of the existing literature. In this way, the adoption of a qualitative methodology allows for the construction of a literature analysis on the role of the auditors in the italian listed companies. As source for the analysis the databases of the Italian Stock Exchange...

auditors play a critical role in any company. the managers of such departments should manage subordinates so well in order to obtain good results. for this condition to happen, at first the managers’ motivations should be recognized and be satisfied, otherwise neither managers, nor subordinates practice auditing in prefect condition. the results of this study show some high rating areas of inte...

Today's the clients of auditors use a variety of IT systems such as Enterprise Resource Planning (ERP) to process accounting transactions. These systems have brought about changes within the organizations. ERP systems developed a new audit landscape requiring auditors to adjust audit processes, controls, and tests. This paper examines how implementation of ERP changes audit process and quality ...

The objective of this study is to test how the transfer of auditing knowledge, along with other variables, work together to impact the level of professional skepticism in auditors and answer the crucial question of how auditors’ competencies and expertise jointly interact with the knowledge transfer process. The study attempts to test these components in an empirical model, decomposing them and...

Shelton (1999) found that experience, based on rank, mitigates the influence of less-thandiagnostic evidence in going concern assessments. But, numerous studies (e.g., Abdolmohammadi and Wright 1987) question the external validity of studies that use rank to determine experience. I suspect that specialized domain experience is a better measure because all auditor ranks do not have procedural kn...

Purpose – The purpose of this paper is to focus on the effects of the ethical climate in Chinese certified public accounting (CPA) firms on auditors’ perceptions of organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test for differences in the perceived ethical climates of local and international CPA firms. Design/methodology/approach – The study is...

Auditing healthcare terminologies for errors requires human experts. In this paper, we present a study of the performance of auditors looking for errors in the semantic type assignments of complex UMLS concepts. In this study, concepts are considered complex whenever they are assigned combinations of semantic types. Past research has shown that complex concepts have a higher likelihood of error...

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...