Academic research addresses the conceptual issues outlined in this chapter. To help you consider the linkage between academic research and the practice of auditing, read the following research article and answer the questions below. Kaplan, S., O'Donnell, E., & Arel, B. (2008). The influence of auditor experience on the persuasiveness of information provided by management.
Auditing: A Journal of Practice and Theory 27(1): 67-83.
i. What is the evidence issue that is addressed in the article?
ii. Why is the issue important to the practicing auditor? How does the auditor
go about evaluating the source of audit evidence?
iii. What are the major findings of the paper?
iv. What are the implications of these research findings for audit quality, the conduct of audit practice, and overall for the audit profession?