In this paper, I develop a model that describes auditor and fraud risk factor characteristics
that I expect to affect auditor performance in fraud-related planning tasks (ie, fraud …

The purpose of this study is to explore the relationship between internal audit effectiveness,
internal auditor's responsibility, training and fraud detection. During the last decade internal …

This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …

Auditors experience significant problems auditing complex accounting estimates, and this
increasingly puts financial reporting quality at risk. Based on analyses of the specific errors …

The concept of professional skepticism is pervasive throughout auditing standards, and
inspectors around the globe often identify a lack of skepticism as a root cause of audit …

The COVID-19 pandemic has fundamentally changed how auditors work and interact with
team members and others in the financial reporting process. In particular, there has been a …

This study evaluates how the use of alternative fraud model practice aids affects external
auditors' fraud risk judgments. The extant fraud literature, including professional audit …

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 …

This study investigates the impact of cyber-security incidents on audit fees. Using a sample
of 5,687 firms, we find that (i) breached firms are charged 12% higher audit fees, and (ii) …

We investigate the effect of partner communication on the level of professional skepticism in
auditor judgments and actions within the context of the fraud brainstorming discussion …