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...

Financial auditors routinely search internal as well as public knowledge bases as part of the auditing process. Efficient search strategies are crucial for knowledge workers in general and for auditors in particular. Modern search technology quickly evolves; and features beyond keyword search like facetted search or visual overview of knowledge bases like graph visualisations emerge. It is ther...

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...

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...

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...