A5039102643- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Experimental Behavioral Economics Studies
- Decision-Making and Behavioral Economics
- Accounting and Organizational Management
- Taxation and Compliance Studies
- Risk Management in Financial Firms
- Corruption and Economic Development
- Corporate Social Responsibility Reporting
- Financial Markets and Investment Strategies
- Artificial Intelligence in Healthcare and Education
- Forecasting Techniques and Applications
- Conflict Management and Negotiation
- Financial Reporting and Valuation Research
- Job Satisfaction and Organizational Behavior
- Nonprofit Sector and Volunteering
- Robotic Process Automation Applications
- Family Business Performance and Succession
Simon Fraser University
2000-2024
ABSTRACT ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT student performance 28,085 questions accounting assessments textbook test banks. As of January 2023, provides correct answers 56.5 percent partially an additional 9.4 When considering point values questions, students significantly outperform with 76.7 average on compared 47.5 if no partial...
Public expectations of auditors' objectivity, the on-going debate over independence (SEC 2001), and previous research motivate our study one aspect auditor rotation. Using an experimental case, we examine impact continuity on concurring partner reviews. Continuity specifically refers to a partner's assumed degree prior involvement with client engagement. We explore two levels involvement—a continuing (i.e., involved as in current year's engagement) new engagement only). Based information...
SUMMARY: This study examines the engagement quality review (EQR) process from perspective of partner. A questionnaire was administered to 127 audit partners in public accounting firms, experienced performing EQRs. The covered elements, associations, and contextual features surrounding EQR process. Partners recalled an their choosing where they acted role partner involved direct negotiation or discussions with resolve one more issues. results provide a comprehensive picture typical EQR;...
SYNOPSIS Regulators consider lack of professional skepticism to be a major cause audit deficiencies and are concerned that auditors more willing accommodate less conservative accounting policies in clients employing former partner their firm because diminished skepticism. This study examines the impact alumni serving as senior members client's management on auditors' skeptical judgment. In controlled experiment with three different conditions, managers assessed potential impairment goodwill....
This study examined whether auditors, when they are processing mixed evidence, take into consideration the chronological order of evidence (giving rise to what this refers as a trend effect), or if their evaluations influenced primarily by presentation audit literature recency effect). The study's primary objective was determine awareness temporal would prevent auditors from placing more weight on that most recently processed (i.e., effect dominates Auditors were given an experimental task...
SUMMARY This study examines two issues related to the decomposition of fraud-risk assessments. First, it investigates whether there is a significant difference in assessment auditors who decompose fraud judgment from that merely categorize factors. Second, perceived need modify audit plan and extent testing response significantly influenced by judgment. In an experiment with 60 managers, decomposed judgments have different assessments than those simply categorized cues. When management's...
I investigate how the trend in audit practice of including face-to-face discussions between preparer and reviewer affects team performance. Specifically, focus on timing reviewer/preparer discussion explore whether performance a task involving review by interview process is affected discussion. The compares senior/manager teams when are held either concurrently with or following manager's senior's work. Additionally, reviewers' familiarity preparers may also affect Familiarity examined...
Regulators and the audit profession have always been concerned that auditors may unduly place a strong emphasis on management's attitude or character cues indicate low fraud risk to detriment of opportunity incentive be sign high risk, thus assess lower overall fraud-risk than warranted. This study examines whether decomposing assessment can lead an increased sensitivity in risks comparison categorization elicited by standards. also what impact decomposition has assessments when decision...
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced auditors were presented with a hypothetical case which they asked about likelihood an deficiency discovered last year but was, “through oversight,” not reported to company management. The varies whether is operational or over financial and who identified failed report (either participant, participant's colleague whom like admire, neither nor dislike). results show that are...
This paper used a combined approach informed by the results of research in social psychology and auditing to examine second partner review process role different parties that process. The behavioural negotiation literature was synthesized develop model incorporating features accounting setting review. create questionnaire be given partners public firms, experienced doing such reviews. questionnaire, developed from previous auditing, covered elements, associations contextual surrounding 127...