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Justification of Decisions in Auditing

6 references·16 citing·56 second hopsampled

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References

1972Contextual prerequisites for understanding: Some investigations of comprehension and recall2,131 cited
1983Accountability and complexity of thought.1,002 cited
1985Accountability: A Social Check on the Fundamental Attribution Error777 cited
1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results366 cited
1996Audit Analytical Procedures: A Field Investigation*279 cited
1994An Empirical Exploration of Complex Accountability in Public Accounting190 cited

Cited by

2012Performance Pressure as a Double-edged Sword223 cited
2013Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors166 cited
2013How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability147 cited
2015Group judgment and decision making in auditing: Past and future research146 cited
2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective130 cited
2000The Effect of Accountability and Time Budgets on Auditors' Testing Strategies127 cited
2006Ameliorating Conflicts Of Interest In Auditing: Effects Of Recent Reforms On Auditors And Their Clients119 cited
2001

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

116 cited

1997Determinants of the Justifiability of Performance in Ill-Structured Audit Tasks110 cited

2019Real effects of reporting key audit matters on auditors' judgment and choice of action101 cited

1999The effect of audit seniors’ decisions on working paper documentation and on partners’ decisions101 cited

2010How Do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?99 cited

2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective88 cited

1997Performance in tax research tasks: The joint effects of knowledge and accountability.82 cited

2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards76 cited

2009The Effects of Audit Review Format on Review Team Judgments75 cited