Nationality and differences in auditor risk assessment: A research note with experimental evidence

Ed O'Donnell and Jenice Prather-Kinsey

Accounting, Organizations and Society, 2010, vol. 35, issue 5, 558-564

Abstract: This study examines whether auditors from different countries come to different conclusions when they perform analytical procedures to assess the risk of misstatement in accounts. During a laboratory experiment, auditors who worked for the same firm in the United Kingdom, France, and the United States performed analytical procedures on identical case materials. Although auditors from all three countries came to similar conclusions about the overall risk of misstatement, they attributed risk differently across the individual financial statement accounts they evaluated.

Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:eee:aosoci:v:35:y:2010:i:5:p:558-564

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