{"id":"https://openalex.org/W2061998958","doi":"https://doi.org/10.2308/aud.2010.29.2.27","title":"How Do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?","display_name":"How Do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?","publication_year":2010,"publication_date":"2010-10-07","ids":{"openalex":"https://openalex.org/W2061998958","doi":"https://doi.org/10.2308/aud.2010.29.2.27","mag":"2061998958"},"language":"en","primary_location":{"id":"doi:10.2308/aud.2010.29.2.27","doi":"https://doi.org/10.2308/aud.2010.29.2.27","is_oa":false,"landing_page_url":"https://doi.org/10.2308/aud.2010.29.2.27","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice &amp; Theory","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=1539652","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5080039284","display_name":"Christopher P. Agoglia","orcid":"https://orcid.org/0000-0003-1933-6228","observed_orcids":["https://orcid.org/0000-0003-1933-6228"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Christopher P. Agoglia","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002520372","display_name":"Joseph F. Brazel","orcid":"https://orcid.org/0000-0002-6722-7360","observed_orcids":["https://orcid.org/0000-0002-6722-7360"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Joseph F. Brazel","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5009362919","display_name":"Richard C. Hatfield","orcid":"https://orcid.org/0000-0002-8452-5394","observed_orcids":["https://orcid.org/0000-0002-8452-5394"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Richard C. Hatfield","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5047175348","display_name":"Scott B. Jackson","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Scott B. Jackson","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":15.4889,"has_fulltext":false,"cited_by_count":102,"citation_normalized_percentile":{"value":0.9842934,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"29","issue":"2","first_page":"27","last_page":"43"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/workload-pressure","display_name":"workload pressure","score":0.7429999709129333},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.6850000023841858},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.6460000276565552},{"id":"https://openalex.org/keywords/auditor-decision-making","display_name":"auditor decision-making","score":0.546999990940094}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8922398090362549},{"id":"https://openalex.org/C2778476105","wikidata":"https://www.wikidata.org/wiki/Q628539","display_name":"Workload","level":2,"score":0.8535224199295044},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.6270657777786255},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.5427579879760742},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5414403080940247},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.503215491771698},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.48330190777778625},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.43777185678482056},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.42415621876716614},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3830393850803375},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35232192277908325},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3511011600494385},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3218826353549957},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.2754901051521301},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.19766747951507568},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/aud.2010.29.2.27","doi":"https://doi.org/10.2308/aud.2010.29.2.27","is_oa":false,"landing_page_url":"https://doi.org/10.2308/aud.2010.29.2.27","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice &amp; Theory","raw_type":"journal-article"},{"id":"mag:3121974514","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=1539652","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:3121974514","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=1539652","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":42,"referenced_works":["https://openalex.org/W1265438209","https://openalex.org/W1503344047","https://openalex.org/W1552483424","https://openalex.org/W1878596961","https://openalex.org/W1965283757","https://openalex.org/W1970422287","https://openalex.org/W1978856030","https://openalex.org/W1985058592","https://openalex.org/W1990107345","https://openalex.org/W1990343304","https://openalex.org/W1992997134","https://openalex.org/W2018095799","https://openalex.org/W2019743077","https://openalex.org/W2027940320","https://openalex.org/W2029912847","https://openalex.org/W2033522360","https://openalex.org/W2033730096","https://openalex.org/W2046862270","https://openalex.org/W2060914013","https://openalex.org/W2065001309","https://openalex.org/W2090530579","https://openalex.org/W2134235811","https://openalex.org/W2134399959","https://openalex.org/W2139025247","https://openalex.org/W2140798368","https://openalex.org/W2155023691","https://openalex.org/W2163158183","https://openalex.org/W2167586514","https://openalex.org/W2314437838","https://openalex.org/W2330695910","https://openalex.org/W2957251360","https://openalex.org/W2993681766","https://openalex.org/W3121732818","https://openalex.org/W3122261205","https://openalex.org/W3123248310","https://openalex.org/W3123521817","https://openalex.org/W3123625482","https://openalex.org/W3125794639","https://openalex.org/W3125941751","https://openalex.org/W4233853195","https://openalex.org/W4235328403","https://openalex.org/W4247625731"],"related_works":["https://openalex.org/W1546329950","https://openalex.org/W3122261205","https://openalex.org/W2013509019","https://openalex.org/W7099238502","https://openalex.org/W1985058592","https://openalex.org/W2260775800","https://openalex.org/W2521148917","https://openalex.org/W2019743077","https://openalex.org/W1483796760","https://openalex.org/W7097255887"],"abstract_inverted_index":{"SUMMARY:":[0],"The":[1],"proliferation":[2],"of":[3,16,53,77,106,155,175,196,206,229],"electronic":[4,44,132,176],"workpapers":[5],"at":[6],"audit":[7,10,21,41,48,65,70,100],"firms":[8],"allows":[9],"managers":[11],"and":[12,63,94,109,131,149,221],"partners":[13],"the":[14,51,75,99,153,173,209,215,230],"choice":[15,52,105,154],"interacting":[17],"electronically":[18],"with":[19,27,238],"their":[20],"teams,":[22],"as":[23,59,128,134],"opposed":[24],"to":[25,97,164,191],"communicating":[26],"them":[28],"in":[29,73,204,208,218],"person.":[30],"Prior":[31],"research":[32],"indicates":[33],"that":[34,67,113,121,144,160,212,235],"in-person":[35,124,193],"discussion":[36],"during":[37,126,226],"review":[38,45,54,107,127,156,245],"positively":[39],"impacts":[40],"effectiveness,":[42],"while":[43],"may":[46],"improve":[47],"efficiency.":[49],"Thus,":[50],"format":[55,108],"can":[56,68,171],"be":[57],"viewed":[58],"both":[60,213],"a":[61,92],"crucial":[62],"controllable":[64],"input":[66],"affect":[69,165],"quality":[71],"and,":[72],"turn,":[74],"reliability":[76],"financial":[78],"statements.":[79],"Still,":[80],"little":[81],"is":[82,88,183,187],"known":[83],"about":[84],"how":[85],"this":[86,115],"decision":[87],"made.":[89],"We":[90,158],"conduct":[91,141],"survey":[93],"an":[95,142],"experiment":[96,143],"extend":[98],"literature":[101],"by":[102,110,242],"examining":[103],"reviewers\u2019":[104],"considering":[111],"factors":[112,162],"influence":[114,152],"important":[116],"choice.":[117],"Survey":[118],"evidence":[119],"suggests":[120],"reviewers":[122,189,236],"perceive":[123],"interaction":[125,133],"more":[129,135],"effective":[130],"convenient.":[136],"Given":[137],"these":[138,161,239],"findings,":[139],"we":[140],"explores":[145],"whether":[146],"misstatement":[147,181],"risk":[148,182,186],"workload":[150,169,197,224],"pressure":[151,170],"method.":[157],"find":[159],"interact":[163],"reviewer":[166],"behavior.":[167],"Specifically,":[168],"increase":[172],"likelihood":[174],"review,":[177],"but":[178],"only":[179],"when":[180],"low.":[184],"When":[185],"high,":[188],"choose":[190],"employ":[192],"reviews":[194],"regardless":[195],"pressures.":[198],"These":[199],"findings":[200],"are":[201],"particularly":[202],"relevant":[203],"light":[205],"changes":[207],"regulatory":[210],"environment":[211],"emphasize":[214],"auditor\u2019s":[216],"role":[217],"detecting":[219],"fraud/errors":[220],"exacerbate":[222],"traditional":[223],"pressures":[225,241],"busy":[227],"times":[228],"year.":[231],"Our":[232],"results":[233],"suggest":[234],"cope":[237],"conflicting":[240],"choosing":[243],"alternative":[244],"formats.":[246]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":9},{"year":2022,"cited_by_count":9},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":9},{"year":2018,"cited_by_count":11},{"year":2017,"cited_by_count":8},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":7}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}
