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Negligence Versus Strict Liability Regimes in Auditing: An Experimental Investigation.
0 references·7 citing·33 second hop
Negligence Versus Strict Liability Regimes in Auditing: An Experimental Investigation. (1992)Negligence Versus Strict Liability Regime…Legal systems and auditor independence (2011)Legal systems and auditor ind…Strategic Errors and Audit Quality: An Experimental Investigation (2007)Strategic Errors and Audit Qu…An Experimental Investigation of Approaches to Audit Decision Making: An Evaluation Using Systems‐Mediated Mental Models* (2005)An Experimental Investigation…An Experimental Investigation of Auditors' Liability: Implications for Social Welfare and Exploration of Deviations from Theoretical Predictions (2000)An Experimental Investigation…Legal Penalties and Audit Quality: An Experimental Investigation* (1999)Legal Penalties and Audit Qua…Materiality and Risk Judgements: A Review of Users' Expectations (1996)Materiality and Risk Judgemen…The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments (1995)The effect of using diagnosti…Development in Judging Moral Issues (1980)Fairness as a Constraint on Profit Seeking: Entitlements in the Market (2000)Psychological foundations of incentives (2002)The audit expectations gap—plus ca change, plus c'est la meme chose? (1992)An Empirical Study of the Audit Expectation-Performance Gap (1993)The Audit Expectations Gap in Britain: An Empirical Investigation (1993)Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling (2022)Attribution theory in social psychology (1967)The processes of causal attribution. (1973)Attribution Theory and Research (1980)Auditor analytical review judgement: a performance evaluation (2003)Auditor liability: A comparison of judge and juror verdicts (2011)The Development of AudEx: An Audit Data Assessment System (2016)Quantal Response Equilibria for Normal Form Games (1995)The Handbook of experimental economics (1995)Deception: The Role of Consequences (2005)A test of the auditor reliability framework using lenders’ judgments (2012)The Auditor's Approach to Subsequent Events: Insights from the Academic Literature (2012)Vague Auditing Standards and Ambiguity Aversion (2012)The Strategy of Conflict (1960)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Strict Liability versus Negligence (1980)Learning in extensive-form games: Experimental data and simple dynamic models in the intermediate term (1995)Predicting How People Play Games: Reinforcement Learning in Experimental Games with Unique, Mixed Strategy Equilibria (1998)Auditors' Reporting Conservatism after Regulatory Sanctions: Evidence from China (2014)Do auditors’ incentives affect materiality assessments of prior-period misstatements? (2022)General System Theory: Foundations, Development, Applications (1977)Mental Models (1983)Business Dynamics: Systems Thinking and Modeling for a Complex World (2000)Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls? (2009)Assessing Risk with Analytical Procedures: Do Systems-Thinking Tools Help Auditors Focus on Diagnostic Patterns? (2011)Improving auditor effectiveness in assessing KYC/AML practices (2011)
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Cited by

  • 1999Legal Penalties and Audit Quality: An Experimental Investigation*45 cited
  • 1995The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments36 cited
  • 2005An Experimental Investigation of Approaches to Audit Decision Making: An Evaluation Using Systems‐Mediated Mental Models*34 cited
  • 2007Strategic Errors and Audit Quality: An Experimental Investigation32 cited
  • 2000An Experimental Investigation of Auditors' Liability: Implications for Social Welfare and Exploration of Deviations from Theoretical Predictions29 cited
  • 1996Materiality and Risk Judgements: A Review of Users' Expectations22 cited
  • 2011Legal systems and auditor independence21 cited

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