Mark Peecher

1 Introduction This study examines whether experienced auditors who feel disaffirmed in their digital skills defensively discount specialist advice that more heavily relies on artificial intelligence (AI) and whether this aversive reaction can be mitigated by a self-affirmation intervention that reinforces their traditional competencies. The answers to these questions are important because audit firms increasingly integrate advanced technologies into their work processes (Christ et al.

In this paper, we introduce the construct of proactive auditing behaviors to the accounting literature and report the first experimental investigation of their antecedents. Regulators and practitioners agree that proactive behaviors are needed to consistently achieve high quality audit outcomes, but also that these behaviors are scarce.

Auditors are expected to identify and resolve material misstatements (MMs) in management's financial statements. However, beyond the audit opinion, the audit process is opaque.