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...

5. Auditor or Certification Authority certifies that the election results are correct and have been determined as originally specified. Who the Auditor is depends on who the results are being certified for. In physical elections in the US this role is played by a specified government/judicial official. In physical elections in some countries like India, this role is played by a citizen who is n...

Many companies present their selected auditor to shareholders for ratification. In this study, we use ratification voting results examine whether view the type of and timing engagement as indicative audit quality. The literature has yet explicitly these research questions. Our study is unique in that focus on switch setting test how a newly hired auditor. We find are less likely approve non-Big...

n the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the account...

Estimation risk occurs when individuals form beliefs about parameters that are unknown. We examine how auditors respond to the estimation risk that arises when they form beliefs about the likelihood of client bankruptcy. We argue that auditors are likely to become more conservative when facing higher estimation risk because they are risk-averse. We find that estimation risk is of first-order im...

It is recognised that the fact of auditor independence is generally unobservable and therefore it is only normally when cases of audit failure arise that evidence of lack of independence in fact emerges. However, in advance of investigators’ judgments on the conduct of the audit, the Enron affair and subsequent collapse of Andersen has emphasised the significance of confidence in independence i...