Essays on Auditors’ Judgments and Decisions in Negotiation and Communication
Doctoral thesis
Published version
Permanent lenke
https://hdl.handle.net/11250/3041124Utgivelsesdato
2022Metadata
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- Doctoral Dissertations [359]
- PhD theses in Business and Law [29]
- Publikasjoner fra CRIStin [3869]
Originalversjon
Mustikarini, A. (2022). Essays on Auditors’ Judgments and Decisions in Negotiation and Communication [PhD. thesis]. University of Agder.Sammendrag
Auditors conduct various audit tasks during an audit in order to arrive at an audit opinion regarding whether the financial statements are fairly presented in accordance with the applicable financial reporting framework. To perform these audit tasks and arrive at a decision about the audit opinion, auditing standards require auditors to exercise their professional judgment. From this requirement, two important terms emerge, judgment and decision. Bonner (1999, p. 385) defines judgment as “forming an idea, opinion, or estimate about an object, an event, a state, or another type of phenomenon,” and a decision as “making up one’s mind about the issue at hand and taking a course of action.” In short, judgment involves subjective assessment established before taking actions, and decision refers to actions taken to perform tasks or solve problems (Solomon & Trotman, 2003). In a more formal term defined by the auditing standards, professional judgment refers to “the application of relevant training, knowledge, and experience, within the context provided by auditing, accounting, and ethical standards, in making informed decisions about the courses of action that are appropriate in the circumstances of the audit engagement” (IAASB, 2018, para. 13).
Beskrivelse
Paper III is excluded from the dissertation until it will be published.
Består av
Paper I: Mustikarini, A. & Adhariani, D. (2021). In auditor we trust : 44 years of research on the auditor-client relationship and future research directions. Meditari Accountancy Research, 30(2), 267-292. https://doi.org/10.1108/MEDAR-11-2020-1062. Published version. Full-text is available in AURA as a separate file: https://hdl.handle.net/11250/2783560.Paper II: Mustikarini, A., Der, B. A. & Stuart, I. C. (2022). Applying ISA 240 for Fraud Detection and Resolution : Evidence from Indonesia and Ghana. Journal of International Accounting Research, forthcoming. https://doi.org/10.2308/JIAR-2021-024. Published version. Full-text is not available in AURA as a separate file.
Paper III: Mustikarini, A. (Forthcoming). Auditors’ professional skepticism over email and video responses : Evidence from client reputation in remote audits. Journal of International Accounting Research. Submitted version. Full-text is not available in AURA as a separate file.