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Top 10 Audit Deficiencies
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(1988)A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting (2000)Financialisation: Constructing shareholder value … for some (2007)Mary Douglas, risk and accounting failures (2008)Standards of Innovation in Auditing (2016)The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Related Party Transactions and Financial Performance: Is There a Correlation? Empirical Evidence from Italian Listed Companies (2014)The impact of related party transactions on earnings management: some insights from the Italian context (2018)Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control (2021)Availability: A heuristic for judging frequency and probability (1973)Performance matched discretionary accrual measures (2005)Engagement Partner Identification: A Theoretical Analysis (2014)Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting (2014)Communication and Persuasion: Central and Peripheral Routes to Attitude Change (2015)Can Social Norm Activation Improve Audit Quality? Evidence from an Experimental Audit Market (2017)Conceptual and methodological considerations in the study of trust and suspicion (1970)ATTITUDES AND ATTITUDE CHANGE (1997)PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI DIY) (2014)Standar Profesional Akuntan Publik (2016)The effect of auditor experience, type of personality and fraud auditing training on auditors ability in fraud detecting with professional skepticism as a mediation variable (2019)Determinants of Auditors Ability in Fraud Detection (2022)Social Theory and Social Structure. (1958)Attitudes, Personality and Behavior (1988)The nature of procrastination: A meta-analytic and theoretical review of quintessential self-regulatory failure. (2007)Psychopathy and accounting students’ attitudes towards unethical professional practices (2017)An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder (2021)The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis (2021)The halo effect: Evidence for unconscious alteration of judgments. (1977)The affect heuristic in judgments of risks and benefits (2000)The job satisfaction-job performance relationship: A qualitative and quantitative review. (2001)Mediating effect of work stress on the influence of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior (2019)Audit Office Labor Market Proximity and Audit Quality (2021)Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia (2021)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The law and economics of self-dealing (2008)Related-party transactions: a review of the regulation, governance and auditing literature (2018)Loan Guarantees, Corporate Social Responsibility Disclosure and Audit Fees: Evidence from China (2019)Female Board Directorships and Related Party Transactions (2021)The philosophy of auditing. (1964)Employee-Organization Linkages: The Psychology of Commitment, Absenteeism, and Turnover. (1984)Examining the Causal Order of Job Satisfaction and Organizational Commitment (1992)Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors (2022)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Structural equation modeling with AMOS: basic concepts, applications, and programming (2000)Professional skepticism and auditor cognitive performance in a hypothesis-testing task (2013)Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism (2018)The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection (2021)
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  • 2012Exploration of skepticism, client‐specific experiences, and audit judgments94 cited
  • 2016Audit quality indicators: perceptions of junior-level auditors80 cited
  • 2011Related party transactions under a contingency perspective75 cited
  • 2017Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements71 cited
  • 2008SKEPTISME PROFESIONAL AUDITOR DALAM MENDETEKSI KECURANGAN68 cited
  • 2017Disentangling the Trait and State Components of Professional Skepticism: Specifying a Process for State Scale Development68 cited
  • 2012Mandatory Disclosure of the Engagement Partner's Identity: Potential Benefits and Unintended Consequences62 cited
  • 2018The effect of auditor quality to professional skepticsm and its relationship to audit quality61 cited
  • 2016The relationship between accounting students’ personality, professional skepticism and anticipatory socialization60 cited
  • 2004The Enron debacle: more than a perfect storm56 cited
  • 2008An Experimental Examination of Professional Skepticism53 cited
  • 2014Skills, Knowledge, and Attitudes Important for Present‐Day Auditors48 cited
  • 2021Do Board Gender Quotas Benefit Minority Shareholders? An Illustration through Related‐Party Transactions44 cited
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Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?
44 cited
  • 2023The importance of audit partners' risk tolerance to audit quality43 cited
  • 2019The Effect of Competence, Experience, Independence, Due Professional Care, and Auditor Integrity on Audit Qualitiy with Auditor Ethics as Moderating Variable40 cited