...Barbara Leonard; Penny Clayton; Janet Kimbrell Purpose The purpose of this paper is to examine the thought processes of financial auditors in order to offer additional information on factors affecting their decision behavior. Design/methodology/approach Using the psychology concept of cerebral...

...James W. Bannister; David N. Wiest Outlines previous research into the factors influencing managers’ choice of accounting procedures and auditors’ acceptance of them, including regulatory action by the US Securities and Exchange Commission (SEC). Studies data from 1980‐1996 SEC enforcement actions...