SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Ability of Professional Standards to Mitigate Aggressive Reporting.
11 references·16 citing·47 second hop
The Ability of Professional Standards to Mitigate Aggressive Reporting. (1995)The Ability of Professional Standards to …Debiasing Audit Judgment with Accountability: A Framework and Experimental Results (1993)Debiasing Audit Judgment with…Effects of justification and a mechanical aid on judgment performance (1992)Effects of justification and …Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification (1990)Pressure and Performance in A…Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering. (1989)Social and cognitive strategi…Financial Engineering in Corporate Finance: An Overview (1988)Financial Engineering in Corp…Accountability: The neglected social context of judgment and choice. (1985)Accountability: The neglected…Smoothing income numbers : objectives, means, and implications (1981)Smoothing income numbers : ob…FISCAL INEQUITY AND TAX EVASION: AN EXPERIMENTAL APPROACH (1980)FISCAL INEQUITY AND TAX EVASI…A Contingency Model for the Selection of Decision Strategies (1978)A Contingency Model for the S…Good Intentions and Unintended Evil: The Case Against Selective Credit Allocation (1977)Good Intentions and Unintende…TAXATION AND PUBLIC OPINION IN SWEDEN: AN INTERPRETATION OF RECENT SURVEY DATA (1974)TAXATION AND PUBLIC OPINION I…Industry and geographic peer effects on corporate tax avoidance: Evidence from China (2021)Industry and geographic peer …Real effects of reporting key audit matters on auditors' judgment and choice of action (2019)Real effects of reporting key…Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP (2017)Unintended Consequences of Li…The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective (2014)The Impact of Recognition Ver…Rules-Based Accounting Standards and Litigation (2012)Rules-Based Accounting Standa…Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards (2011)Can Reporting Norms Create a …The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments (2010)The Effects of a Supervisor’s…The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments (2008)The Strength of an Accounting…Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk? (2008)Do Effects of Client Preferen…Directional Preferences, Information Processing, and Investors' Forecasts of Earnings (2007)Directional Preferences, Info…Rules, principles and judgments in accounting standards (2006)Rules, principles and judgmen…Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements (2005)Investors' Evaluations of Str…The Impact of the Type of Accounting Standards on Preparers’ Judgments (2004)The Impact of the Type of Acc…Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting (2003)Evaluating Concepts-Based vs.…The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making (2001)The meaning of a defined acco…Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems (2001)Cognitive dissonance and resi…Social Behavior: Its Elementary Forms (1963)Inequity In Social Exchange (1965)The Subterranean Economy (1977)The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity. (2002)Tax evasion and social interactions (2007)WHAT MOTIVATES TAX COMPLIANCE? (2018)An Economic Theory of Democracy. (1958)On the Management of Financial Guarantees (1992)Beyond the Washington consensus (1998)61. Capitalism and Freedom (2002)Is Financial Globalization Beneficial? (2007)The Theory of Economic Regulation (2021)The Principles of Psychology (1891)Judgment under Uncertainty: Heuristics and Biases (1974)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Self-Efficacy: A Theoretical Analysis of Its Determinants and Malleability (1992)A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies (2000)The Handbook of Social Psychology (1969)Heuristic versus systematic information processing and the use of source versus message cues in persuasion. (1980)The Elaboration Likelihood Model of Persuasion (1986)When do stereotypes come to mind and when do they color judgment? A goal-based theoretical framework for stereotype activation and application. (2003)Social Identity Complexity and Outgroup Tolerance (2005)Attention by design: Using attention checks to detect inattentive respondents and improve data quality (2017)Elimination by aspects: A theory of choice. (1972)Decision making: A psychological analysis of conflict, choice, and commitment (1978)Ambiguity and Self-Evaluation: The Role of Idiosyncratic Trait Definitions in Self-Serving Assessments of Ability (2002)What you see may not be what you get: Relationships among self-presentation tactics and ratings of interview and job performance. (2009)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Design and Analysis: A Researcher's Handbook (1975)The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment (2004)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)Audit Partner Specialization and Audit Fees: Some Evidence from Sweden* (2011)Adaptive strategy selection in decision making. (1988)Compensation and Incentives: Practice vs. Theory (1988)Task Complexity: A Review and Analysis (1988)The Effects of Financial Incentives in Experiments: A Review and Capital-Labor-Production Framework (1999)Large Stakes and Big Mistakes (2009)Pay for Performance in the Public Sector--Benefits and (Hidden) Costs (2009)The emerging conceptualization of groups as information processors. (1997)Initial Trust Formation in New Organizational Relationships (1998)Gender stereotypes and workplace bias (2012)Tax knowledge and attitudes towards taxation; A report on a quasi-experiment (1996)The relationship between culture and tax evasion across countries: Additional evidence and extensions (2008)An Institutional Model of Organizational Practice: Financial Reporting at the Fortune 200 (1990)Performance Measure Manipulation* (1998)International Financial Reporting Standards and the quality of financial statement information (2010)
this work references cited by second hop

References

  • 1978A Contingency Model for the Selection of Decision Strategies920 cited
  • 1985Accountability: The neglected social context of judgment and choice.625 cited
  • 1989Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering.610 cited
  • 1980FISCAL INEQUITY AND TAX EVASION: AN EXPERIMENTAL APPROACH469 cited
  • 1981Smoothing income numbers : objectives, means, and implications376 cited
  • 1974TAXATION AND PUBLIC OPINION IN SWEDEN: AN INTERPRETATION OF RECENT SURVEY DATA369 cited
  • 1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results366 cited
  • 1990Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification342 cited
  • 1992Effects of justification and a mechanical aid on judgment performance237 cited
  • 1977Good Intentions and Unintended Evil: The Case Against Selective Credit Allocation208 cited
  • 1988Financial Engineering in Corporate Finance: An Overview181 cited

Cited by

  • 2012Rules-Based Accounting Standards and Litigation155 cited
  • 2003Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting152 cited
  • 2017Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

148 cited
  • 2007Directional Preferences, Information Processing, and Investors' Forecasts of Earnings135 cited
  • 2001Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems117 cited
  • 2006Rules, principles and judgments in accounting standards106 cited
  • 2008Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?103 cited
  • 2019Real effects of reporting key audit matters on auditors' judgment and choice of action101 cited
  • 2011Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards98 cited
  • 2005Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements95 cited
  • 2010The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments93 cited
  • 2004The Impact of the Type of Accounting Standards on Preparers’ Judgments85 cited
  • 2014The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective81 cited
  • 2001The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making76 cited
  • 2008The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments71 cited
  • 2021Industry and geographic peer effects on corporate tax avoidance: Evidence from China69 cited