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Full-Text Articles in Accounting
The Impact Of Cultural Environment On Entry-Level Auditors’ Abilities To Perform Analytical Procedures, James F. Sander, Susan B. Hughes, Scott D. Higgs, Charles P. Cullinan
The Impact Of Cultural Environment On Entry-Level Auditors’ Abilities To Perform Analytical Procedures, James F. Sander, Susan B. Hughes, Scott D. Higgs, Charles P. Cullinan
James F. Sander
We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures. We find cultural characteristics do not affect the participants’ abilities to predict income statement balances, but they may influence …
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder
Shyam Sunder
No abstract provided.
An Analysis Of Consensus Among Auditors During Internal Control Evaluations – Australian Evidence, Conor O'Leary, Errol Iselin, Divesh Sharma
An Analysis Of Consensus Among Auditors During Internal Control Evaluations – Australian Evidence, Conor O'Leary, Errol Iselin, Divesh Sharma
Errol Iselin
This study evaluates consensus among Australian auditors in performing internal control evaluations. It extends previous international studies by utilising sufficient cues to enable valid assessment, by including all elements of internal control structure concurrently, and by using appropriate subjects. Ninety-four practicing auditors, representing five firms, evaluated two internal control structures using their current firms' evaluation techniques and a structured model. Results yielded predominantly moderate to high levels of consensus, justifying confidence in the audit profession to act in a self-regulatory manner, as current standards and training appear to be achieving inter-professional agreement.