（2007）The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format.pdfVIP

The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format Christopher P. Agoglia* Department of Accounting Bennett S. LeBow College of Business Drexel University 3141 Chestnut Street Philadelphia, Pennsylvania 19104 Ph (215) 895-6007 Fax (215) 895-6279 cpa22@drexel.edu Joseph. F. Brazel Department of Accounting College of Management North Carolina State University Richard C. Hatfield Culverhouse School of Accountancy The University of Alabama Scott B. Jackson School of Accounting Moore School of Business University of South Carolina November 2007 * Corresponding Author We would like to thank Tamara Lambert, Scott Vandervelde, and workshop participants at the 2007 International Symposium on Audit Research. We appreciate the support of the audit professionals who participated in this study. The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format ABSTRACT: The advent of electronic communication and electronic workpapers at audit firms has provided workpaper reviewers with options of how to interact with their audit team.