How Auditors’ Approach to Client Inquiry May Affect Skeptical Judgment: A Mixed-method Examination of Client Inquiry and Note Taking-Reference-Cited by-同舟云学术

How Auditors’ Approach to Client Inquiry May Affect Skeptical Judgment: A Mixed-method Examination of Client Inquiry and Note Taking

Published:2020-11-05 Issue: Volume: Page:1-31
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Vinson Jeremy M.¹^ORCID,Robertson Jesse C.²^ORCID,Curtis Mary B.²^ORCID

Affiliation:

1. School of Accountancy, Clemson University, Clemson, SC, USA

2. Department of Accounting, University of North Texas, Denton, TX, USA

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2020.1835515

Reference69 articles.

1. Memory for a lecture: Effects of notes, lecture rate, and informational density.

2. The Effect of a Prompt to Adopt the Prudent Official's Perspective on Auditors' Judgments of the Severity of Control Deficiencies

3. The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence

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