Projects seeking to define, measure, and evaluate audit quality are on the agendas of
auditing standards setters as well as audit firms. The Public Company Accounting Oversight …

SUMMARY Both researchers (eg, Nelson 2009) and regulators (eg, the PCAOB) have
emphasized the importance of exercising the appropriate level of professional skepticism …

The rising prominence of fair values and other estimates (FVOEs) to financial reporting
increases their significance to the audit. Based on inspections that report numerous …

Financial accounting standards increasingly require fair value measurements. I
experimentally examine how uncertainty affects auditors' adjustment decisions when …

Purpose–This paper aims to study the effects of two different types of state skepticism
prompts, as well as the effect of the trait of professional skepticism on auditor cognitive …

The study investigates the key factors affecting the professional skepticism of independent
auditors in Vietnam. The factors that are studied in this research include knowledge and …

Ethics has been identified as an important factor that potentially affects auditors' professional
skepticism. For example, prior research finds that auditors who are more concerned with …

Purpose Following the issuance of International Financial Reporting Standard 13 on fair
value measurement (which became operational from January 2013), this study aims to …

Cognitive biases can influence human information behaviour and decisions made in
information behaviour and use. This study aims to identify the biases involved in some …

This study analyzes the evolution of the Financial Accounting Standards Board (FASB)'s
Statement of Financial Accounting Standards (SFAS) 141 and 142, through a detailed …