Mark Peecher

2 months ago | accountingtoday.com | Deloitte Professor |Mark Peecher |Dan Zhou

Audit engagement risk is something all auditors think about and incorporate into their decisions, but recent research suggests that they might not be thinking about it as broadly as they should. To better understand audit litigation risks, we joined our colleagues in interviewing 39 very experienced audit litigators, including attorneys, trial consultants, and expert witnesses.

Nov 1, 2023 | onlinelibrary.wiley.com | Mark Peecher |Michael Ricci |Yuepin Zhou

In this paper, we introduce the construct of proactive auditing behaviors to the accounting literature and report the first experimental investigation of their antecedents. Regulators and practitioners agree that proactive behaviors are needed to consistently achieve high quality audit outcomes, but also that these behaviors are scarce.