A Live Simulation-Based Investigation: Interactions with Clients and Their Effect on Audit Judgment and Professional Skepticism

Threats to professional skepticism are embedded in the social relationships and interactions between auditors and management. These can affect auditor skepticism and the extent of audit procedures performed. In this study, we conduct an experiment using live simulation to create a realistic audit se...

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Bibliographic details
Volume: 37
Main Author: Eutsler, Jared
Norris, Anne E
Trompeter, Gregory M
Format: Journal Article
Language: English
Zielgruppe: Trade
Place of publication: SARASOTA AMER ACCOUNTING ASSOC 01.08.2018
American Accounting Association
published in: Auditing : a journal of practice and theory Vol. 37; no. 3; pp. 145 - 162
Data of publication: 2018-08-01
ISSN: 0278-0380
EISSN: 1558-7991
Discipline: Business
Online Access: available in Bonn?
Database: Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index – 2018
Gale General OneFile (A&I only)
Academic OneFile (A&I only)
ProQuest One Business
ProQuest One Business (Alumni)
Database information Databases - DBIS