What question did this study set out to answer?

This research aims to understand how auditors react to discovering premature sign-off behaviors by staff and their reporting intentions.

An Examination of Auditors' Reporting Intentions Upon Discovery of Procedures Prematurely Signed-Off.

View Full Paper

Ask AI

Bookmark

Authors

Experiment investigates audit seniors' intentions to report premature sign-off behaviors in audits, suggesting implications for regulatory practices.

This research aims to understand how auditors react to discovering premature sign-off behaviors by staff and their reporting intentions.
Conducted an experiment with audit seniors reading a hypothetical audit scenario.
Analyzed the responses regarding intentions to report premature sign-off behaviors.
Auditors exhibited a tendency to report premature sign-off discoveries with varying intentions.
Responses highlighted a recognition of the severe consequences of such behaviors on audit integrity.

Steven E. Kaplan (1995) studied this question.

View Full Paper

Ask AI

Bookmark

Experiment investigates audit seniors' intentions to report premature sign-off behaviors in audits, suggesting implications for regulatory practices.