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Experience and the Ability to Explain Audit Findings

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References

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2014The Effect of Audit Experience on Audit Fees and Audit Quality242 cited
1997The audit review process: A characterization from the persuasion perspective235 cited

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1998An analysis of experience effects on audit committee members' oversight judgments225 cited

2019Theory Testing and Process Evidence in Accounting Experiments219 cited

2001The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures196 cited

1999The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment196 cited

2007Auditor specialization, perceived audit quality, and audit fees in the local government audit market193 cited

1992Incentives, Effort, and the Cognitive Processes Involved in Accounting-Related Judgments170 cited

2011Fifty-year overview of judgment and decision-making research in accounting134 cited