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March 18, 2026The Accounting Review

Auditors' Subjective Decision Environment-The Case of a Normal External Audit.

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Authors

MGMichael GibbinsFWFrank Wolf

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Overview

This research describes auditors' decision-making in a complex environment, highlighting differing influences throughout the audit process.

Key Points

  • To describe the subjective decision environment of external auditors during a normal manufacturing company audit.
  • Conducted an extensive questionnaire with auditors from six national public accounting firms in Canada.
  • Collected responses from eighty partners and managers.
  • Evaluated perceptions of environmental components at various audit stages.
  • Identified a complex environment influencing auditors' decisions.
  • Noted that some environmental components were consistently important, while others varied throughout the audit.
  • Highlighted the interdependence and client-oriented nature of the audit environment.

Cite This Study

Gibbins et al. (1982) studied this question.

synapsesocial.com/papers/69ba42cf4e9516ffd37a35a1https://doi.org/10.2308/tar-4489572
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Client Control Environments: An Examination of Auditors' Perceptions.1987
  2. 2An Examination of the Effects of Experience and Task Complexity on Audit Judgments.1987 · 2 citations
  3. 3Discussion of The Auditor's Assessment of the Competence and Integrity of Auditee Personnel.1989
  4. 4Auditor's Perceptions of the Going-Concern Opinion Decision.1984 · 1 citations
  5. 5Risk Containment: Exploring Auditor Decisions in the Engagement Process.1991