Audit management, need for closure and detection of misstatements

Mojtaba Safipour Afshar (1) , Omid Pourheidari (2) , Bakr Al-Gamrh (3) , Asghar Afshar Jahanshahi (4)

1 Hormozgan University
2 Shahid Bahonar University of Kerman
3 ESC [Rennes] - ESC Rennes School of Business
4 PUCP - Pontificia Universidad Católica del Perú = Pontifical Catholic University of Peru

The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management.

Mots clés: Iran; Audit management; Detection of errors; Misstatement in financial statements

Domaines: Gestion et management

Mojtaba Safipour Afshar, Omid Pourheidari, Bakr Al-Gamrh, Asghar Afshar Jahanshahi. Audit management, need for closure and detection of misstatements. Journal of Accounting in Emerging Economies,, 2019, 9 (2), pp.237-250. ⟨10.1108/JAEE-08-2018-0092⟩. ⟨hal-02131849⟩