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The Effects Of Social Costs And Internal Quality Reviews On Auditor Consultation Strategies, Tammie Janell Schaefer

Theses and Dissertations

Seeking advice from knowledgeable individuals within the firm is an essential feature of firms' quality control systems and is intended to improve auditor decision making. It is important to understand factors that encourage or discourage auditors from proactively seeking out help and relying on the 'right' people because advice can influence audit judgments. Existing studies in accounting focus on factors that affect how auditors use the advice they obtain during informal consultations. In this study, I examine factors that affect when auditors seek advice, to whom auditors go for advice, and how they present audit issues to the advisor, which …