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    Literature review: The impact of auditor interactions on audit quality

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    Author
    Cardinaels, Eddy
    Reusen, Evelien
    Goris, Jeffrey
    Stouthuysen, Kristof
    Publication Year
    2020
    Publication Number of pages
    16
    
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    Abstract
    The judgment and decision-making literature in auditing largely focuses on individual auditor judgments. However, auditors do not work in isolation. They interact with other auditors in audit engagements and with other participants in the financial reporting process. For this reason, scholars have called for more research on how the people, tasks, and environment that auditors interact with influence their performance and hence, the audit quality of their work (Nelson & Tan, 2005; Trotman, Bauer & Humphreys, 2015). This review identifies three specific issues related to these influences that, we believe, warrant additional research and consideration. The first two issues relate to between-auditor interactions within the audit firm. The third issue relates to interactions with groups outside the firm
    Keyword
    Auditing
    Knowledge Domain/Industry
    Accounting & Finance
    URI
    http://hdl.handle.net/20.500.12127/6649
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