...Nieves Carrera; Berend Van Der Kolk Purpose The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness. Design/methodology/approach Hypotheses are informed by a neurocognitive approach to ethical decision-making and tested using survey data from...

..., reduce audit quality. The authors find that individual auditors’ perceptions differ across experience level, gender and audit firm size for certain AQIs. Practical implications The study is useful to the PCAOB because it provides insights to help assess the value of potential AQIs in differentiating...

...Gerald Vinten; Elizabeth A. Payne; Robert J. Ramsay Purpose To examine whether planning‐stage fraud risk assessments and audit experience affect the level of professional skepticism displayed by auditors during fieldwork. Design/methodology/approach The paper presents an experiment using...

.... The purpose of this study is to examine if documentation format affects performance. Results suggest that, while documentation format did not affect performance, internal auditing experience was important, regardless of the documentation format used. The amount of information available to decision makers...

... organization scheme, while experienced audit staff and seniors exhibit characteristics of both an audit objective and transaction cycle organization scheme, with neither scheme dominating. Task‐specific experience appears to have little effect on knowledge organization until a significant amount of experience...