0000000000489850
AUTHOR
José Serrano-madrid
showing 4 related works from this author
Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory
2021
The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even more so regarding small and medium-sized (SME) audit firms. The audit risk assessment is critical as relying more (less) on internal controls implemented by the client leads to performing less (more) substantive audit procedures. This is determined by the ATL based on their professional judgement and previous experience. The use of fuzzy theory has powerful potential into the audit arena, as the audit risk assessment (outcome) is critically related to the auditors’ judgement and …
Female audit team leaders and audit effort
2022
Abstract Auditing is a collective process conducted by a professional accounting team with a wide range of skills and experience. Audit work is labor-intensive, and audit team diversity, particularly gender diversity, is considered to have both auditing and economic effects. However, there is scant empirical research on the way that audit engagements are conducted and the role of audit team leaders (ATLs), specifically female ATLs, in the audit effort, because they and other audit team members mainly develop audit strategies in practice during the planification period. A hand-collected private data set was gathered from Spanish small and medium-sized audit firms from 2001 to 2015. After con…
The Role of e-Tutor Competencies in Postgraduate e-Learning Courses: Spotlight on Emotion Management
2021
The role of e-learning in the existing and challenging educational era is crucial. However, it is necessary to overcome some drawbacks such as feelings of isolation and a lack of emotional contact. In this sense, emotion management is a key driver of student satisfaction in e-learning, which is significantly related to students’ motivation, learning, cognitive strategies, self-regulation, and personality antecedents in the classroom. This article examines an online postgraduate course in financial statements auditing, describing the resources used by the e-tutor to conduct affective tutorials, reduce students’ feelings of isolation, increase student involvement, and achieve success in e-lea…
The origin of the auditor’s income and audit quality : the Spanish case
2022
Estudios previos señalan la existencia de una relación entre la especialización del auditor y la calidad de la auditoría. A partir de esta idea, cuanto más importante sea la actividad de auditoría en el total del negocio de la firma auditora y mayor especialización exista en dicha actividad, el auditor firmante adoptará una postura más conservadora en la emisión de su informe. Utilizando la materialidad cuantitativa como subrogado de la calidad, se examina el efecto que los honorarios por otros servicios distintos a los de auditoría y el peso de los socios firmantes en la firma tienen sobre la cifra de materialidad. Partiendo de la materialidad real utilizada en cada uno de los encargos com…