5期

最新文章

• What Are Good Values of q2? Guidance Based on Experimental Accounting Researchers' Assessments of Fit AI翻译
  作者：Buchanan, Jessica L.; Dodgson, Mary Kate; Piercey, M. David
  作者单位：Providence College; Lehigh University; University of Massachusetts System; University of Massachusetts Amherst
  摘要：Although q2 measures how well a pattern of means fits a custom contrast, there is no guidance for what values are good. We survey experimental accounting researchers who assess the fit between plots of means and contrast weights as poor, acceptable, good, or excellent. We find that graphical presentation effects and researchers' individual attributes influence their assessments. This suggests that research needs an ex ante method for evaluating q2, grounded empirically in the wisdom of the cro...
• Audit as Coproduction of Auditors and Clients: Implications for Professional Skepticism AI翻译
  作者：Cruz, Aeson Luiz Dela; Dyball, Maria Cadiz; Patel, Chris
  作者单位：University of Adelaide; University of Sydney; Macquarie University
  摘要：We examine how coproduction develops between auditors and clients and its potential impact on the professional skepticism (PS) of auditors. We mobilize Knechel, Thomas, and Driskill's (2020) theoretical framework and Social Exchange Theory to analyze interviews with 24 audit partners and 26 chief financial officers and controllers. We find that auditors and clients share a view that they cocreate audits as they each contribute and combine competencies. Coproduction redresses information asymme...