This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing
recent developments in research on factors instilling culture in audit firms, and how culture …

This synthesis covers academic research on the use of valuation, tax, information
technology (IT), and forensic specialists on audit engagements. The importance and role of …

Concern about effective auditing of fair value measurements (FVMs) has risen in recent
decades. Building on prior interview-based and experimental research, we provide an …

Although skepticism is widely viewed as essential to audit quality, there is a debate about
what form is optimal. The two prevailing perspectives that have surfaced are “neutrality” and …

An audit consists of two main components:(1) the assessment of risk, and (2) the planning
and execution of audit procedures. Both activities require a great deal of professional …

We examine the research literature on audit groups/teams focusing on three main areas: the
hierarchical review process, brainstorming as part of the fraud detection planning process …

While prior research focuses on the audit team made up of auditors, we focus on the
collective audit team made up of auditors and specialists—in our context, information …

Auditors frequently seek informal advice from peers to improve judgment quality, but the
conditions under which advice improves auditor judgment are poorly understood. We predict …

Companies play a role in society that clearly goes beyond mere economic interest. Their
contribution to social development and to the sustainability of the territory where they are …

Two critical aspects of the model of auditor expertise development in Tan and Libby [1997]
are that audit firms do not value tacit knowledge in inexperienced auditors but do value it in …