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The Effect Of Auditors’ Informal Communication In The Audit Environment On Financial Reporting Outcomes, Emily K. Hornok
The Effect Of Auditors’ Informal Communication In The Audit Environment On Financial Reporting Outcomes, Emily K. Hornok
Electronic Theses and Dissertations
I examine the effect of auditors’ recurring, informal communication with managers and other auditors on financial reporting outcomes in a laboratory experiment in which participants in the roles of auditors and managers interact in a stylized audit setting. My 2×2 between-subjects design manipulates whether the auditors are able to informally communicate with either, neither, or both the manager and other auditors. I find that when the auditor and manager informally communicate, they each develop a social bond, which increases the manager’s feeling of accountability towards the auditor, causes the manager to make more honest representations to the auditor, and leads …
How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer
How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer
Electronic Theses and Dissertations
This study experimentally investigates auditors’ reliance on specialists’ work regarding complex estimates. Specifically, this paper examines how the relevance of specialists’ expertise (or the degree to which their prior experience matches the current task), the opportunity for auditor-specialist pairs to communicate, and the level of time pressure affect the extent to which auditors rely on specialists’ estimates. To investigate the research question, I employ a mixed experimental design in an abstract setting, where college students take on the roles of auditor and specialist and work in auditor-specialist pairs to complete an estimation task. I manipulate the relevance of specialists' expertise …