2250 Alcazar Street
Los Angeles, CA 90089
United States
University of Southern California
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Auditor Judgment Rule, Juror Negligence Training, Critical Audit Matters, Auditor Legal Liability, Reactance, Damages Assessments, Fraud Detectability, Auditor Acquiescence
auditor attributes; auditor effectiveness; professional identity; self-regulatory depletion; trait professional skepticism
risk-based auditing, fraud, intent, risk, scale insensitivity, experimental economics
habits, cognitive processing, accounting estimates, audit quality, financial reporting quality, goodwill impairment
Default options, prepopulation, prior year results, audit workpapers, risk assessment, audit effectiveness, audit efficiency, auditor characteristics
default options; prepopulation; prior year results; audit work-papers; risk assessment; audit effectiveness; audit efficiency; auditor characteristics
External Reviews of Audits; Professional Judgment; PCAOB Inspections; AICPA Peer Reviews; Internal Quality Reviews; Wise Thinking; Experience; Myside Bias
auditor-client negotiations, self-regulatory resource depletion, trait skepticism, the Dark Triad, auditor effectiveness, managers' biased reporting
documentation formality, on-the-job learning, prior year workpapers, regulatory inspections, anxiety, audit risk assessment
Goals, fraud, end-of-audit analytical procedures, audit quality, professional identity, self-concept threat
experimental economics, strategic reasoning, range disclosure, measurement uncertainty, estimates, manager reporting, manager attributes, the Dark Triad
