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  1. Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism.Florian Hoos, Jorien Louise Pruijssers & Michel W. Lander - 2019 - Journal of Business Ethics 156 (2):563-575.
    The European Commission has suggested that the use of joint audits should lead to improved auditor skepticism and—by extension—audit quality, through increased accountability. However, archival research does not find support for improved audit quality in a joint audit setting. To better understand the relationship between accountability in different review regimes and auditors’ judgments, we examine the behavioral effect of implementing a joint audit relative to other review regimes based on a 1 × 3 experimental design. Forty-seven senior auditors and partners (...)
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