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Audit management, need for closure and detection of misstatements

Author

Listed:
  • Mojtaba Safipour Afshar

    (Hormozgan University)

  • Omid Pourheidari

    (Shahid Bahonar University of Kerman)

  • Bakr Al-Gamrh

    (ESC [Rennes] - ESC Rennes School of Business)

  • Asghar Afshar Jahanshahi

    (PUCP - Pontificia Universidad Católica del Perú = Pontifical Catholic University of Peru)

Abstract

The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management.

Suggested Citation

  • Mojtaba Safipour Afshar & Omid Pourheidari & Bakr Al-Gamrh & Asghar Afshar Jahanshahi, 2019. "Audit management, need for closure and detection of misstatements," Post-Print hal-02131849, HAL.
    • Handle: RePEc:hal:journl:hal-02131849
    DOI: 10.1108/JAEE-08-2018-0092
    as

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