Concerns raised by the Australian regulator about auditors' over-reliance on management's experts (MEs) call for an understanding of factors that may influence auditors' reliance decisions and cause observed audit deficiencies. Interviews with auditors indicate that MEs' perceived cognitive authority status, auditors' role in the selection of MEs, auditors' pre-engagement conversation with MEs, regularity of a task and an ME-firm's reputation could cause an unintended negative impact on audit quality. A follow on experimental study further suggests that the adverse impact of a pre-engagement conversation on audit quality is likely to be evident, particularly in contentious auditor-client relationships.
|Qualification||Doctor of Philosophy|
|Award date||21 May 2018|
|Publication status||Unpublished - 2018|