Auditor Risk Assessment: Insights from the Academic Literature

By R. D. Allen, Dana R. Hermanson, T. Kozloski, R. Ramsay. 2006

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A Model and Literature Review of Professional Skepticism in Auditing (2009, background): “Many studies have examined auditor risk assessments (for a review see Allen et al. 2006), and some recent studies have examined risk analysis in the context of ‘‘strategic systems’’ audit approaches (Bell et al. 1997; Eilifsen et al. 2001; Bell et al. 2005) that place more emphasis on an…”
Audit Quality: Insights from the Academic Literature (2013, background): “14 Interested readers can also refer to Allen et al. (2006), a synthesis of the literature that provides insights on issues and proposed changes to the auditor risk assessment process.”
Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor (2013, unknown): “One reason advanced to explain the lack of research into fraud attitude in audit risk judgments is the difficulty in both observing and operationalizing attitude in a research setting (Wilks and Zimbelman 2004; Allen et al. 2006; Hernández and Groot 2006; Carcello and Hermanson 2008; Carpenter et al”