volume 34, issue 4, P438-461 2019
DOI: 10.1108/maj-05-2018-1896
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Brandon Ater, Christine Gimbar, J. Gregory Jenkins, Gabriel Saucedo, Nicole S. Wright

Abstract: Purpose This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred methods for performing reviews and the stylization or framing of communicated review comments. Design/methodology/approach A survey was administered in which practicing auditors were asked about workpaper review process promp…

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