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

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  • O'Donnell, Ed
  • Prather-Kinsey, Jenice

Abstract

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.

Suggested Citation

  • O'Donnell, Ed & Prather-Kinsey, Jenice, 2010. "Nationality and differences in auditor risk assessment: A research note with experimental evidence," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 558-564, July.
  • Handle: RePEc:eee:aosoci:v:35:y:2010:i:5:p:558-564
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    1. repec:hrv:faseco:30747191 is not listed on IDEAS
    2. Rafael La porta & Florencio Lopez-De-Silanes & Andrei Shleifer & Robert Vishny, 2002. "Investor Protection and Corporate Valuation," Journal of Finance, American Finance Association, vol. 57(3), pages 1147-1170, June.
    3. 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.
    4. 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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    Cited by:

    1. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.

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