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| Author: | O'Donnell, E. Prather-Kinsey, J. |
| Title: | Nationality and differences in auditor risk assessment: A research note with experimental evidence |
| Journal: | Accounting, Organizations and Society
2010 : JUL, VOL. 35:5, p. 558-564 |
| Index terms: | auditors risk analysis France United Kingdom USA |
| Language: | eng |
| Abstract: | This study explores whether auditors from different countries come to different conclusions when performing analytical procedures to assess the risk of misstatement in accounts. During a laboratory experiment, auditors working for the same firm in France, in the United Kingdom (U.K.), and in the United States (U.S.) carried out analytical procedures on identical case materials. Although auditors from all three countries came to similar conclusions about the overall risk of misstatement, the risk was attributed differently across the individual financial statement accounts. |
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