Truman D. Rowley (Accounting) recently presented his research at the American Accounting Association Auditing Midyear Meeting in San Antonio, one of the leading conferences in the field of auditing.

The paper, titled “Staffing Continuity and Audit Quality: How Anticipated Continuity Affects Auditor Cognition and Skeptical Action,” is coauthored with Jacqueline S. Hammersley of the University of Georgia and Michael A. Ricci of the University of Florida. The study examines how junior auditors’ expectations about whether they will continue on an engagement influence their motivation, sense of ownership, and willingness to engage in skeptical behavior.

The findings suggest that anticipated continuity can increase effort and professional skepticism, but that these benefits depend on the interpersonal demands of the task. The research offers new insights for both academics and audit firms by highlighting how staffing decisions can shape auditor behavior and audit quality.