Current practices and challenges in auditing fair value measurements and complex estimates: Implications for auditing standards and the academy
Auditing fair value measurements and other complex estimates (hereafter, FVMs) has
received significant attention from regulators, practitioners, and researchers. Using a survey …
received significant attention from regulators, practitioners, and researchers. Using a survey …
Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice
In this paper, we examine the growing number of behavioral studies of how financial
reporting, auditing, and other corporate governance regulations affect earnings …
reporting, auditing, and other corporate governance regulations affect earnings …
Theory testing and process evidence in accounting experiments
This paper discusses the role of process evidence in accounting research. We define
process evidence broadly as data providing insight into how and why cause-effect …
process evidence broadly as data providing insight into how and why cause-effect …
Grounding the professional skepticism construct in mindset and attitude theory: A way forward
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 …
inspectors around the globe often identify a lack of skepticism as a root cause of audit …
Man versus machine: Complex estimates and auditor reliance on artificial intelligence
Audit firms are investing billions of dollars to develop artificial intelligence (AI) systems that
will help auditors execute challenging tasks (eg, evaluating complex estimates). Although …
will help auditors execute challenging tasks (eg, evaluating complex estimates). Although …
Auditing challenging fair value measurements: Evidence from the field
NH Cannon, JC Bedard - The Accounting Review, 2017 - publications.aaahq.org
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 …
decades. Building on prior interview-based and experimental research, we provide an …
Group judgment and decision making in auditing: Research in the time of COVID-19 and beyond
TD Bauer, KA Humphreys… - Auditing: A Journal of …, 2022 - publications.aaahq.org
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 …
team members and others in the financial reporting process. In particular, there has been a …
Real effects of reporting key audit matters on auditors' judgment and choice of action
K Asbahr, K Ruhnke - International Journal of Auditing, 2019 - Wiley Online Library
This experimental study analyzes whether reporting an accounting estimate as a key audit
matter (KAM) can influence auditor judgment about the accounting estimate and the …
matter (KAM) can influence auditor judgment about the accounting estimate and the …
How insights from the “new” JDM research can improve auditor judgment: Fundamental research questions and methodological advice
We examine recent developments in judgment and decision-making (JDM) research to
provide insight into how two big ideas in this area can be leveraged as overlapping …
provide insight into how two big ideas in this area can be leveraged as overlapping …
Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment
KA Humphreys, KT Trotman - Accounting & Finance, 2022 - Wiley Online Library
Judgment and decision making (JDM) research in accounting focuses on the judgments and
decisions of preparers, users and auditors/assurance providers of financial and non …
decisions of preparers, users and auditors/assurance providers of financial and non …