A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
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This study reviews literature examining digital transformation in the external audit setting.
Our review will inform the standard‐setting initiatives of the International Auditing and …

This paper addresses information processing weaknesses and limitations that can impede
the effective use and analysis of Big Data in an audit environment. Drawing on the literature …

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 …

This paper discusses judgment and decision making research in auditing—ie, research that
uses a psychological lens to understand, evaluate, and improve judgments, decisions, or …

This study examines whether auditors can effectively use nonfinancial measures (NFMs) to
assess the reasonableness of financial performance and, thereby, help detect financial …

This study investigates how the timing of the consideration of Big Data visualizations affects
an auditor's evaluation of evidence and professional judgments. In addition, we examine …

Complex financial statement misstatements that are difficult to diagnose are likely to be
described by multiple cues that individually appear innocuous, but that together form an …

This study examines how a paradigm shift from traditional to digital audits could affect the
audit expectation gap. It uncovers possible new areas of the expectation gap and threats …

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 …