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ArticleJustification of Decisions in Auditing

Lisa L. Koonce1995

Article1995

Justification of Decisions in Auditing

Lisa L. Koonce · Urton L. Anderson · Garry Marchant

156 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

Auditing, Audit review process, Audit-planning decisions, Audit quality

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References

1972Contextual prerequisites for understanding: Some investigations of comprehension and recall 1983Accountability and complexity of thought.1985Accountability: A Social Check on the Fundamental Attribution Error 1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results 1996Audit Analytical Procedures: A Field Investigation*1994An Empirical Exploration of Complex Accountability in Public Accounting

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2012Performance Pressure as a Double-edged Sword 2013Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors 2013How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability 2015Group judgment and decision making in auditing: Past and future research 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective 2000The Effect of Accountability and Time Budgets on Auditors' Testing Strategies 2006Ameliorating Conflicts Of Interest In Auditing: Effects Of Recent Reforms On Auditors And Their Clients

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1998An Examination of Factors Affecting Audit Practice Development*article · 4 shared references 2001The effects of fee pressure and partner pressure on audit planning decisionsarticle · 4 shared references 1995Debiasing the Curse of Knowledge in Audit Judgment.article · 3 shared references 1999Accountability Effects on Auditors' Performance: The Influence of Knowledge, Problem-Solving Ability, and Task Complexityarticle · 3 shared references 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspectivearticle · 3 shared references 2000The Effect of Accountability and Time Budgets on Auditors' Testing Strategiesarticle · 3 shared references

Details

Year1995

Typearticle

Published1995-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations156

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2307/2491493

openalex_workW1503344047

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2001Accountability Demands and the Auditor’s Evidence Search Strategy: The Influence of Reviewer Preferences and the Nature of the Response (Belief vs. Action)