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The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence.
16 references·16 citing·47 second hopsampled
The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence. (1989)The auditors' going concern opinion decis…Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification (1990)Pressure and Performance in A…Evidence-responsiveness in professional judgment: Effects of positive versus negative evidence and presentation mode (1990)Evidence-responsiveness in pr…The Adaptive Decision-Maker: Effort and Accuracy in Choice (1989)The Adaptive Decision-Maker: …RESPONSE MODE, FRAMING, AND INFORMATION-PROCESSING EFFECTS IN RISK ASSESSMENT (1988)RESPONSE MODE, FRAMING, AND I…Information-gathering processes: Diagnosticity, hypothesis-confirmatory strategies, and perceived hypothesis confirmation (1986)Information-gathering process…A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision (1985)A Multivariate Analysis of th…Propositions about the Psychology of Professional Judgment in Public Accounting (1984)Propositions about the Psycho…Hypothesis evaluation from a Bayesian perspective. (1983)Hypothesis evaluation from a …ACCOUNTABILITY AND THE PERSEVERANCE OF FIRST IMPRESSIONS (1983)ACCOUNTABILITY AND THE PERSEV…Contingent decision behavior. (1982)Contingent decision behavior.The Framing of Decisions and the Psychology of Choice (1981)The Framing of Decisions and …Juror decision-making models: The generalization gap. (1981)Juror decision-making models:…Behavioral Decision Theory: Processes of Judgment and Choice (1981)Behavioral Decision Theory: P…Anchoring and Adjustment in Probabilistic Inference in Auditing (1981)Anchoring and Adjustment in P…An Investigation into Auditors' Continuity and Related Qualification Judgments (1980)An Investigation into Auditor…An integration theory analysis of jurors' presumptions of guilt or innocence. (1978)An integration theory analysi…Debt Covenant Violations, Firm Financial Distress, and Auditor Actions (2016)Debt Covenant Violations, Fir…Engagement audit partner experience and audit quality (2015)Engagement audit partner expe…Audit Quality Indicators: Insights from the Academic Literature (2012)Audit Quality Indicators: Ins…Audit Risk Assessments Using Belief versus Probability (2011)Audit Risk Assessments Using …Exploring office investment decision‐making in different European contexts (2007)Exploring office investment d…Pre-sale vs. Post-sale e-satisfaction: Impact on repurchase intention and overall satisfaction (2005)Pre-sale vs. Post-sale e-sati…Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)Judgment and Decision Making …The effect of constrained processing on auditors’ judgments (2003)The effect of constrained pro…Experimental judgment and decision research in auditing: the first 25 years of AOS (2003)Experimental judgment and dec…Eliminating recency with self‐review: the case of auditors' ‘going concern’ judgments (2002)Eliminating recency with self…The Effects of Source Integrity and Consistency of Evidence on Auditors' Judgments (1999)The Effects of Source Integri…An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing (1997)An examination of the descrip…Auditors' knowledge content and judgment performance: A cognitive script approach (1996)Auditors' knowledge content a…An Investigation of Framing and Firm Size on the Auditor's Going Concern Decision (1995)An Investigation of Framing a…The Sequencing of Audit Evidence: Its Impact on the Extent of Audit Testing and Report Formulation (1992)The Sequencing of Audit Evide…Explanation and Counterexplanation During Audit Analytical Review. (1992)Explanation and Counterexplan…On the psychology of prediction. (1973)The nature of human values (1973)Judgment under Uncertainty: Heuristics and Biases (1975)Norm theory: Comparing reality to its alternatives. (1986)Effects of Word-of-Mouth and Product-Attribute Information on Persuasion: An Accessibility-Diagnosticity Perspective (1991)Investor Psychology and Asset Pricing (2001)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Prospect theory: An analysis of decision under risk (1988)Self-generated validity and other effects of measurement on belief, attitude, intention, and behavior. (1988)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Response strategies for coping with the cognitive demands of attitude measures in surveys (1991)The Handbook of Social Psychology (1969)The illusion of control. (1975)Assessment and Classroom Learning (1998)Teacher Expectations and Self-Fulfilling Prophecies: Knowns and Unknowns, Resolved and Unresolved Controversies (2005)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Perception of Risk (1987)Toward a Theory of Situation Awareness in Dynamic Systems (1995)Framing Processes and Social Movements: An Overview and Assessment (2000)Human Problem Solving (1972)Subjective probability: A judgment of representativeness (1972)The magical number seven, plus or minus two: Some limits on our capacity for processing information. (1994)Comparing Is Believing: A Selective Accessibility Model of Judgmental Anchoring (1999)Research Methods in Accounting (2003)The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments (2004)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 Measurement of Meaning (1957)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Attitude-behavior relations: A theoretical analysis and review of empirical research. (1977)The Audit Report under Going Concern Uncertainties: An Empirical Analysis (1992)Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies (2003)The Auditor's Reporting Model: A Literature Overview and Research Synthesis (2008)A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)Auditor Switching and Conservatism. (1994)Audit Firm Size and Going-Concern Reporting Accuracy (2006)Attitudes And Attitude Change (1987)The Psychology of Group Conflict and the Dynamics of Oppression (1993)Satisficing in surveys: Initial evidence (1996)From tools to theories: A heuristic of discovery in cognitive psychology. (1991)A model of the effects of audit task complexity (1994)Entrenched Knowledge Structures and Consumer Response to New Products (2001)
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References

  • 1981The Framing of Decisions and the Psychology of Choice17,834 cited
  • 1982Contingent decision behavior.1,244 cited
  • 1983Hypothesis evaluation from a Bayesian perspective.539 cited
  • 1983ACCOUNTABILITY AND THE PERSEVERANCE OF FIRST IMPRESSIONS515 cited
  • 1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited
  • 1990Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification342 cited
  • 1986Information-gathering processes: Diagnosticity, hypothesis-confirmatory strategies, and perceived hypothesis confirmation310 cited
  • 1981Behavioral Decision Theory: Processes of Judgment and Choice304 cited
  • 1981Anchoring and Adjustment in Probabilistic Inference in Auditing261 cited
  • 1980An Investigation into Auditors' Continuity and Related Qualification Judgments261 cited
  • 1988RESPONSE MODE, FRAMING, AND INFORMATION-PROCESSING EFFECTS IN RISK ASSESSMENT252 cited
  • 1984Propositions about the Psychology of Professional Judgment in Public Accounting216 cited
  • 1989The Adaptive Decision-Maker: Effort and Accuracy in Choice190 cited
  • 1981Juror decision-making models: The generalization gap.125 cited
  • 1978

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An integration theory analysis of jurors' presumptions of guilt or innocence.
85 cited
  • 1990Evidence-responsiveness in professional judgment: Effects of positive versus negative evidence and presentation mode80 cited
  • Cited by

    • 2003Experimental judgment and decision research in auditing: the first 25 years of AOS107 cited
    • 2005Pre-sale vs. Post-sale e-satisfaction: Impact on repurchase intention and overall satisfaction101 cited
    • 2012Audit Quality Indicators: Insights from the Academic Literature95 cited
    • 2002Eliminating recency with self‐review: the case of auditors' ‘going concern’ judgments91 cited
    • 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective88 cited
    • 1997An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing87 cited
    • 2007Exploring office investment decision‐making in different European contexts82 cited
    • 2016Debt Covenant Violations, Firm Financial Distress, and Auditor Actions72 cited
    • 1999The Effects of Source Integrity and Consistency of Evidence on Auditors' Judgments67 cited
    • 1992Explanation and Counterexplanation During Audit Analytical Review.65 cited
    • 2011Audit Risk Assessments Using Belief versus Probability61 cited
    • 2015Engagement audit partner experience and audit quality46 cited
    • 1996Auditors' knowledge content and judgment performance: A cognitive script approach46 cited
    • 2003The effect of constrained processing on auditors’ judgments40 cited
    • 1992The Sequencing of Audit Evidence: Its Impact on the Extent of Audit Testing and Report Formulation39 cited
    • 1995An Investigation of Framing and Firm Size on the Auditor's Going Concern Decision38 cited