Auditors and regulators have invested heavily in improving audits of estimates in recent years,
but problems in this area persist. We examine the causes of these problems and why they …

Auditors experience significant problems auditing complex accounting estimates, and this
increasingly puts financial reporting quality at risk. Based on analyses of the specific errors …

Critics argue that audit research rarely impacts practice, in part due to challenges associated
with synthesizing and interpreting research. We propose that using the Elaboration …

The magnitude of failure in voluntary drive after fatiguing contractions of different intensities
in men and women is not known. The purpose of this study was to compare the time to task …

We examine recent developments in judgment and decision-making (JDM) research to provide
insight into how two big ideas in this area can be leveraged as overlapping frameworks …

Auditors frequently use valuation specialists to help them evaluate fair values, but researchers
and regulators know little about how auditors use these specialists. Based on interviews …

To understand the role of muscle perfusion in the sex differences of muscle fatigue, we
compared the time to task failure, postcontraction (active) hyperemia, and vascular conductance …

… 2015a, 2015b), sometimes auditors scan specialists’ memos for conclusions without
carefully considering supporting details (Griffith 2016). Auditors, at times, ignore the additional …

Dr. Alan Stone has argued that forensic psychiatrists lack clear guidelines about what is proper
and ethical with respect to their professional activity and consequently, that they ought to …

The purpose of this study was to compare the time to task failure, postcontraction hyperemia,
and vascular conductance of young men and women for a submaximal intermittent …