volume 30, issue 3, P226-243 2015
DOI: 10.1108/maj-04-2013-0845
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Rebecca Fay, J. Gregory Jenkins, Velina Popova

Abstract: Purpose – The purpose of the study is to examine how awareness of the prior year fraud detection testing strategy impacts auditor judgments at differing levels of engagement risk. Design/methodology/approach – A 2 × 2 between-subject experiment was conducted using 64 practicing auditors as participants. The independent variables are manipulated at two levels – awareness of prior-year testing strategy (aware versus unaware…

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