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• W1487862350 abstract "Purpose The purpose of this study is to develop a taxonomy of the major factors that influence auditors' selection and assessment of evidential cues. A discussion of how future research can help extend the taxonomy is also offered. Design/methodology/approach A literature review of prior research on auditors' utilization of evidential cues is introduced, followed by a summary taxonomy of the variables influencing this decision. Then, an exploration of future research directions is introduced. Findings A four‐category taxonomy is designed. Auditors' decision to incorporate a certain piece of evidence is a function of one or more categories of factors: individual, environmental, task related, or related to the nature of the cues. With its emphasis on audit quality, and thus on enhanced evidence gathering, the Sarbanes‐Oxley Act (SOX) has the potential to alter and/or expand the structure of the proposed taxonomy. Research limitations/implications The taxonomy is based mainly on prior research in accounting and auditing. Incorporating other research on evidence selection and utilization from human behavior and human psychology may enhance the model. Originality/value The paper integrates into a model a large body of research on evidential cue selection and use in auditing. The taxonomy is a convenient starting point for researchers attempting to locate prior research in this area. Additionally, the taxonomy is an important guideline for audit partners and managers when planning an audit for two reasons. First, it sheds the light on many variables audit partners and managers need to consider when assigning audit tasks to audit team members with various levels of expertise. Second, it explores the impact of the SOX on current evidence collection practices in auditing." @default.
• W1487862350 created "2016-06-24" @default.
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• W1487862350 date "2007-11-30" @default.
• W1487862350 modified "2023-10-03" @default.
• W1487862350 title "Factors affecting auditors' utilization of evidential cues" @default.
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• W1487862350 doi "https://doi.org/10.1108/02686900810838155" @default.
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