Individual Auditors and their Performances.

Prior research find several characteristics and attributes of the individual auditors that are related to their performance, examples of such are their skepticism (Knechel et al., 2016) and risk-taking (Amir et al., 2014). Although these studies provides insight into the role that individual auditors play in audits, we still know little about the differences among lead auditors. As a result, recent studies has called for more research on the lead auditors (Gul et al., 2013; DeFond and Zhang, 2014). These works seek to remedy this existing gap in the literature by examining the potential effects of individual auditors.

Keywords:Individual Auditors

Disciplines:Business administration and accounting