Open Access Presidential Scholars Thesis
The research presented in this paper is an extension of research completed by Kaplan (1995), who examined senior auditors' reporting intentions upon discovery of premature sign-off of an audit step by a staff member. His research found that audit seniors do not always formally report the discovery of premature sign-off, even though firms have formal policies requiring such reporting (McNair 1991). In Kaplan's (1995) research, an experiment was conducted in which subjects were asked to respond to a hypothetical scenario in which an audit staff member prematurely signed off on a required audit step. His study manipulated two situational variables: the necessity of the audit step skipped and the work history of the staff auditor. He found both variables had an effect on the senior auditors' reporting intentions upon their discovery of a staff member's premature sign-off. Kaplan's (1995) study also examined the effects of the audit seniors' gender and audit staff evaluation experience on reporting intentions. He found the audit seniors' gender did not affect their reporting intentions; however, their level of audit staff evaluation experience did affect their reporting intentions. Specifically, audit seniors who had performed more staff evaluations were more likely to report the premature sign-off behavior.
Date of Award
Department of Accounting
Presidential Scholar Designation
A paper submitted in partial fulfillment of the requirements for the designation Presidential Scholar
1 PDF file (1, 38 pages)
©1997 Amy L. Slabaugh
Slabaugh, Amy L., "Senior auditors' reaction to premature sign-off by a staff member" (1997). Presidential Scholars Theses (1990 – 2006). 97.