Yuepin Zhou

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.