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Audit Review: The Impact of Discussion Timing and Familiarity
16 references·2 citing·54 second hopsampled
Audit Review: The Impact of Discussion Timing and Familiarity (2006)Audit Review: The Impact of Discussion Ti…Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review (2002)Predecisional Distortion of E…Audit Review: Managers' Interpersonal Expectations and Conduct of the Review* (2002)Audit Review: Managers' Inter…The audit review process: A characterization from the persuasion perspective (1997)The audit review process: A c…The impact of the review process in hypothesis generation tasks (1995)The impact of the review proc…Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgment (1995)Effects of Expectations, Prio…Senior/Manager Differences in Audit Workpaper Review Performance (1994)Senior/Manager Differences in…Auditors' Generation of Diagnostic Hypotheses in Response to a Superior's Suggestion: Interference Effects* (1993)Auditors' Generation of Diagn…Groups under uncertainty: An examination of confidence in group decision making (1992)Groups under uncertainty: An …Revision, Weighting, and commitment in consensus group judgment (1990)Revision, Weighting, and comm…Experience and the Ability to Explain Audit Findings (1990)Experience and the Ability to…Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering. (1989)Social and cognitive strategi…Accuracy and confidence in group judgment (1989)Accuracy and confidence in gr…Member variation, recognition of expertise, and group performance. (1987)Member variation, recognition…The Review Process and the Accuracy of Auditor Judgments (1985)The Review Process and the Ac…The Effect of the Review Process on Auditor Judgments (1985)The Effect of the Review Proc…The Predictive Power of Limited Information in Preliminary Analytical Review: An Empirical Study (1979)The Predictive Power of Limit…A Systematic Review of Experimental Research on Accountability in Auditing (2023)A Systematic Review of Experi…Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences (2022)Interactive Auditor-Client Ne…Perception in chess (1973)Categorization of Natural Objects (1981)A model of the effects of audit task complexity (1994)Principles of Categorization (2002)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)A Review of the Archival Literature on Audit Partners (2017)A Theory of Social Comparison Processes (1954)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)The emerging conceptualization of groups as information processors. (1997)Group Performance and Decision Making (2004)Teams in Organizations: From Input-Process-Output Models to IMOI Models (2004)Does the Stock Market Overreact? (1985)The case for motivated reasoning. (1990)Automaticity of social behavior: Direct effects of trait construct and stereotype activation on action. (1996)The Auditor's Reporting Model: A Literature Overview and Research Synthesis (2008)Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information (2016)How Big-4 Firms Improve Audit Quality (2019)Heuristic versus systematic information processing and the use of source versus message cues in persuasion. (1980)Understanding Attitudes and Predicting Social Behavior (1980)Mental Models (1983)Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance (2004)The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence (2012)The Effects of a Normative Intervention on Group Decision-Making Performance (1970)Comparison of Bayesian and regression approaches to the study of information processing in judgment (1971)Group versus individual performance: Are N + 1 heads better than one? (1982)The effects of member expertise on group decision-making and performance (2002)Improving productivity and creativity in online groups through social comparison process: New evidence for asynchronous electronic brainstorming (2004)Training People to Work in Groups (2005)Judgment under uncertainty: Heuristics and biases (1982)Biased information search in group decision making. (2000)Development of Strategic Norms in Groups (2000)Guidance on Expert Knowledge Elicitation in Food and Feed Safety Risk Assessment (2014)The Handbook of Social Psychology (1969)The Elaboration Likelihood Model of Persuasion (1986)When do stereotypes come to mind and when do they color judgment? A goal-based theoretical framework for stereotype activation and application. (2003)Social Identity Complexity and Outgroup Tolerance (2005)Attention by design: Using attention checks to detect inattentive respondents and improve data quality (2017)A Coefficient of Agreement for Nominal Scales (1960)Knee-deep in the big muddy: a study of escalating commitment to a chosen course of action (1976)The Role of Involvement in Attention and Comprehension Processes (1988)Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort (2005)Contextual Factors Surrounding Reputation Damage With Potential Implications for Reputation Repair (2009)An Examination of the Credence Attributes of an Audit (2012)Expertise in Problem Solving. (1981)Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment (1993)The effect of audit seniors’ decisions on working paper documentation and on partners’ decisions (1999)Do Auditors Objectively Evaluate Their Subordinates' Work? (2001)Closing the Loop: Review Process Factors Affecting Audit Staff Follow-Through (2011)Expertise and Intelligent Thinking: When Is It Worse to Know Better? (2014)The Effects of Time Pressure and Audit Program Structure on Audit Performance (1990)Debiasing Audit Judgment with Accountability: A Framework and Experimental Results (1993)How Do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads? (2010)Making sense of soft information: interpretation bias and loan quality (2019)
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References

  • 1989Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering.610 cited
  • 1990Experience and the Ability to Explain Audit Findings424 cited
  • 1989Accuracy and confidence in group judgment358 cited
  • 1992Groups under uncertainty: An examination of confidence in group decision making281 cited
  • 1997The audit review process: A characterization from the persuasion perspective235 cited
  • 2002Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review234 cited
  • 1995Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgment226 cited
  • 1987Member variation, recognition of expertise, and group performance.187 cited
  • 2002Audit Review: Managers' Interpersonal Expectations and Conduct of the Review*127 cited
  • 1994Senior/Manager Differences in Audit Workpaper Review Performance114 cited
  • 1990Revision, Weighting, and commitment in consensus group judgment114 cited
  • 1985The Effect of the Review Process on Auditor Judgments108 cited
  • 1985The Review Process and the Accuracy of Auditor Judgments95 cited
  • 1995The impact of the review process in hypothesis generation tasks63 cited
  • 1979

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The Predictive Power of Limited Information in Preliminary Analytical Review: An Empirical Study
53 cited
  • 1993Auditors' Generation of Diagnostic Hypotheses in Response to a Superior's Suggestion: Interference Effects*26 cited
  • Cited by

    • 2022Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences14 cited
    • 2023A Systematic Review of Experimental Research on Accountability in Auditing14 cited