The Causes and Consequences of Auditor’s Information Acquisition Processes

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Investors, regulators, and all other firm’s stakeholders rely on the auditor’s role in assuring the accuracy and credibility of financial statements. Therefore, an auditor must acquire and evaluate relevant information not only obtained from the client firm but also from other information sources. However, in the existing literature, we have limited knowledge regarding whether and how an auditor can search and utilise information in order to provide assurance for client’s financial reporting. This project, which aims to investigate the causes and consequences of auditor’s information acquisition, will advance our knowledge of audit processes and its impacts on audit outcomes.

We are endeavouring to find Ph.D. candidates to be recipients of UNSW Scientia Ph.D. scholarships who have the following strengths. First, the candidates should have excellent academic records in order to be primed for the demanding Ph.D. coursework and related educational training activities. Second, the candidates need to be highly motivated to engage in auditing research and have a background in research and have significant relevant research experience. Lastly, we expect candidates to be self-disciplined and have excellent abilities in terms of time management, teamwork, and interpersonal communication, both written and verbal.

Supervisory team
Gary
Monroe

Business School
Accounting
Ken
Trotman

Business School
Accounting
Lili
Dai

Business School
Accounting
g.monroe@unsw.edu.au