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The cascading of contrast effects on auditors' judgments in multiple client audit environments

Article Abstract:

Auditors were found to be prone to contrast effects in a way that their judgments on a current client are influenced by their experience with simililar judgment information on a previous client. Prior psychology and accounting research is extended by studying and finding that for a current client, the greatness of the contrast effect from prior judgment task cascades to affect indirectly related succeeding judment tasks for which no data from the previous client is present for comparison. The contrast and cascading of contrast effects were found to systematically affect auditors' documentations of evidence.

Management dynamics, Psychological aspects, Practice, Influence, Auditors, Contrast effects (Psychology)

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Long-run corporate tax avoidance

Article Abstract:

A study was conducted to develop a new measure of long-run corporate tax avoidance that is based on the ability to pay a low amount of cash taxes. This measure is labeled as 'long-run cash effective tax rate'. This measure is used to analyze the extent to which some companies are able to avoid taxes over long time periods, and how predictive one-year tax rates are for long-run tax avoidance. Findings show that there is considerable cross-sectional variation in tax avoidance.

Public Finance Activities, Science & research, Tax Rates, Corporate Tax Rates, Research, Measurement, Corporate taxes, Tax planning, Corporations

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Corporate governance, audit quality, and the Sarbanes-Oxley Act: evidence from internal audit outsourcing

Article Abstract:

The implications of the Sarbanes-Oxley Act on outsourcing internal audit activities to external auditors are presented.

Use of services, Analysis, Auditing, Corporate governance, Outsourcing

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