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Client Risk Factors and Audit Resource Allocation Decisions

Author

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  • HIRONORI FUKUKAWA
  • THEODORE J. MOCK
  • ARNOLD WRIGHT

Abstract

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Suggested Citation

  • Hironori Fukukawa & Theodore J. Mock & Arnold Wright, 2011. "Client Risk Factors and Audit Resource Allocation Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 85-108, March.
    • Handle: RePEc:bla:abacus:v:47:y:2011:i:1:p:85-108
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    Citations

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    Cited by:

    1. Mohamed Gaber & Edward J. Lusk, 2019. "A Vetting Protocol for the Analytical Procedures Platform for the AP-Phase of PCAOB Audits," Accounting and Finance Research, Sciedu Press, vol. 8(4), pages 1-43, November.
    2. Michael De Martinis & Hironori Fukukawa & Theodore J. Mock, 2011. "Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(7), pages 543-565, July.
    3. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    4. Suyon Kim, 2021. "Does Engagement Partners’ Effort Affect Audit Quality? With a Focus on the Effects of Internal Control System," Risks, MDPI, vol. 9(12), pages 1-17, December.
    5. Wu, Bin & Wu, Yaqian & Zhang, Min & Li, Jiyuan, 2024. "Opening the black box of human resource allocations in audit firms: The assignment of audit partners to audit engagements," The British Accounting Review, Elsevier, vol. 56(2).
    6. Haapamäki, Elina & Sihvonen, Jukka, 2019. "Research on International Standards on Auditing: Literature synthesis and opportunities for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 37-56.
    7. Iamandache (Florea) Laura Andreea & Horaicu Adriana & Stoica Raluca Andreea & Iacob (Zavincu) Adriana & Zuca Marilena & Munteanu Victor, 2023. "The Importance Of The Financial Audit In Preventing Accounting Errors And Fraud," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 373-385, December.
    8. Jaehong Lee & Suyon Kim & Eunsoo Kim, 2022. "Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors," IJERPH, MDPI, vol. 19(19), pages 1-14, September.
    9. Sarah Bonner & Tracie Majors & Stacey Ritter, 2018. "Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy," Journal of Accounting Research, Wiley Blackwell, vol. 56(5), pages 1453-1481, December.

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