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Nationality and differences in auditor risk assessment: A research note with experimental evidence

  • O'Donnell, Ed
  • Prather-Kinsey, Jenice
Registered author(s):

    This study examines whether auditors from different countries come to different conclusions when they perform analytical procedures to assess the risk of misstatement in accounts. During a laboratory experiment, auditors who worked for the same firm in the United Kingdom, France, and the United States performed analytical procedures on identical case materials. Although auditors from all three countries came to similar conclusions about the overall risk of misstatement, they attributed risk differently across the individual financial statement accounts they evaluated.

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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4YD9X9W-1/2/39ec5515cfc7ec42d31aeb3297871658
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 35 (2010)
    Issue (Month): 5 (July)
    Pages: 558-564

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    Handle: RePEc:eee:aosoci:v:35:y:2010:i:5:p:558-564
    Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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    1. Rafael La Porta & Florencio Lopez-deSilanes & Andrei Shleifer & Robert W. Vishny, 1999. "Investor Protection and Corporate Valuation," NBER Working Papers 7403, National Bureau of Economic Research, Inc.
    2. Ramirez, Carlos, 2001. "Understanding social closure in its cultural context: accounting practitioners in France (1920-1939)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 391-418.
    3. Knechel, W. Robert, 2007. "The business risk audit: Origins, obstacles and opportunities," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 383-408.
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