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Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud
16 references·6 citing·42 second hop
Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud (2016)Evaluating the Intentionality of Identifi…Fostering team creativity: Perspective taking as key to unlocking diversity's potential. (2012)Fostering team creativity: Pe…Development of a Scale to Measure Professional Skepticism (2010)Development of a Scale to Mea…The Fraud Diamond: Considering the Four Elements of Fraud (2004)The Fraud Diamond: Considerin…Heuristics and Biases: The Psychology of Intuitive Judgment (2004)Heuristics and Biases: The Ps…Perspective taking and prejudice reduction: the mediational role of empathy arousal and situational attributions (2003)Perspective taking and prejud…Perspective-taking: Decreasing stereotype expression, stereotype accessibility, and in-group favoritism. (2000)Perspective-taking: Decreasin…Perspective Taking: Imagining How Another Feels Versus Imaging How You Would Feel (1997)Perspective Taking: Imagining…Effect of perspective taking on the cognitive representation of persons: A merging of self and other. (1996)Effect of perspective taking …The person and the situation: perspectives of social psychology (1992)The person and the situation:…The theory of planned behavior (1991)The theory of planned behaviorNaturalistic social cognition: Empathic accuracy in mixed-sex dyads. (1990)Naturalistic social cognition…From Intentions to Actions: A Theory of Planned Behavior (1985)From Intentions to Actions: A…Measuring individual differences in empathy: Evidence for a multidimensional approach. (1983)Measuring individual differen…The Measurement of Observer Agreement for Categorical Data (1977)The Measurement of Observer A…The Intuitive Psychologist And His Shortcomings: Distortions in the Attribution Process (1977)The Intuitive Psychologist An…A Coefficient of Agreement for Nominal Scales (1960)A Coefficient of Agreement fo…The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature (2023)The roles and interplay of en…How Do Auditors Value Hypocrisy? Evidence from China (2023)How Do Auditors Value Hypocri…Pencegahan Fraud Dengan Pengendalian Internal Dalam Perspektif Alquran (2021)Pencegahan Fraud Dengan Penge…Using Audit Programs to Improve Auditor Evidence Collection (2020)Using Audit Programs to Impro…Workplace Mindfulness and its Effect on Staff Auditors' Audit Quality-Threatening Behavior (2018)Workplace Mindfulness and its…External Auditors' Judgment and Decision Making: An Audit Process Task Analysis (2018)External Auditors' Judgment a…Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Self-efficacy: Toward a unifying theory of behavioral change. (1977)Self-efficacy: Toward a unifying theory of behavioral change. (1977)Understanding Information Technology Usage: A Test of Competing Models (1995)Efficacy of the Theory of Planned Behaviour: A meta‐analytic review (2001)Generalized expectancies for internal versus external control of reinforcement. (1966)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Social Identity and Self-Categorization Processes in Organizational Contexts (2000)Warmth and Competence as Universal Dimensions of Social Perception: The Stereotype Content Model and the BIAS Map (2008)Handbook of theories of social psychology (2012)A multidimensional approach to individual differences in empathy (1980)The revised UCLA Loneliness Scale: Concurrent and discriminant validity evidence. (1980)Social dominance orientation: A personality variable predicting social and political attitudes. (1994)High Self‐Control Predicts Good Adjustment, Less Pathology, Better Grades, and Interpersonal Success (2004)The Functional Architecture of Human Empathy (2004)Mind, Self, and Society (2015)Prospect Theory: An Analysis of Decision under Risk (1979)Self-Efficacy: The Exercise of Control (1999)Dual-Processing Accounts of Reasoning, Judgment, and Social Cognition (2007)On seeing human: A three-factor theory of anthropomorphism. (2007)The weirdest people in the world? (2010)Coefficient Alpha and the Internal Structure of Tests (1951)A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies (2000)User Acceptance of Information Technology: Toward A Unified View1 (2003)Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of Technology1 (2012)On the social psychology of the psychological experiment: With particular reference to demand characteristics and their implications. (1962)The altruism question: toward a social-psychological answer (1992)An integrative theory of intergroup contact (2005)Perspective-Taking and Self-Other Overlap: Fostering Social Bonds and Facilitating Social Coordination (2005)How does intergroup contact reduce prejudice? Meta‐analytic tests of three mediators (2008)Guidelines, criteria, and rules of thumb for evaluating normed and standardized assessment instruments in psychology. (1994)The feasibility of creating a checklist for the assessment of the methodological quality both of randomised and non-randomised studies of health care interventions. (1998)Preferred reporting items for systematic review and meta-analysis protocols (PRISMA-P) 2015 statement (2015)RoB 2: a revised tool for assessing risk of bias in randomised trials (2019)The correspondence bias. (1995)Insurgent Collective Action and Civil War in El Salvador (2003)Belief in a Just World and Redistributive Politics (2006)Schedule for Affective Disorders and Schizophrenia for School-Age Children-Present and Lifetime Version (K-SADS-PL): Initial Reliability and Validity Data (1997)Interrater reliability: the kappa statistic (2012)Intergroup Threat and Outgroup Attitudes: A Meta-Analytic Review (2006)Prejudice Reduction: What Works? A Review and Assessment of Research and Practice (2008)
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References

  • 1991The theory of planned behavior90,729 cited
  • 1977The Measurement of Observer Agreement for Categorical Data81,000 cited
  • 1960A Coefficient of Agreement for Nominal Scales42,335 cited
  • 1985From Intentions to Actions: A Theory of Planned Behavior19,049 cited
  • 1983Measuring individual differences in empathy: Evidence for a multidimensional approach.10,260 cited
  • 1977The Intuitive Psychologist And His Shortcomings: Distortions in the Attribution Process4,168 cited
  • 2004Heuristics and Biases: The Psychology of Intuitive Judgment3,536 cited
  • 1992The person and the situation: perspectives of social psychology2,208 cited
  • 2000Perspective-taking: Decreasing stereotype expression, stereotype accessibility, and in-group favoritism.1,723 cited
  • 1997Perspective Taking: Imagining How Another Feels Versus Imaging How You Would Feel1,290 cited
  • 2004The Fraud Diamond: Considering the Four Elements of Fraud1,056 cited
  • 1996Effect of perspective taking on the cognitive representation of persons: A merging of self and other.895 cited
  • 2012Fostering team creativity: Perspective taking as key to unlocking diversity's potential.744 cited
  • 2003Perspective taking and prejudice reduction: the mediational role of empathy arousal and situational attributions610 cited

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  • 1990Naturalistic social cognition: Empathic accuracy in mixed-sex dyads.523 cited
  • 2010Development of a Scale to Measure Professional Skepticism475 cited
  • Cited by

    • 2018Workplace Mindfulness and its Effect on Staff Auditors' Audit Quality-Threatening Behavior30 cited
    • 2023The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature27 cited
    • 2020Using Audit Programs to Improve Auditor Evidence Collection25 cited
    • 2021Pencegahan Fraud Dengan Pengendalian Internal Dalam Perspektif Alquran24 cited
    • 2023How Do Auditors Value Hypocrisy? Evidence from China23 cited
    • 2018External Auditors' Judgment and Decision Making: An Audit Process Task Analysis18 cited