Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99

16 references·16 citing·38 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1987Productivity loss in brainstorming groups: Toward the solution of a riddle.1,952 cited
1991Electronic meeting systems1,705 cited
1997The emerging conceptualization of groups as information processors.1,428 cited
1994The psychology of judgment and decision making1,253 cited
1976The group polarization phenomenon.1,102 cited
1982Group versus individual performance: Are N + 1 heads better than one?917 cited
1999Contrasts and Effect Sizes in Behavioral Research: A Correlational Approach843 cited
1993On the Psychology of Judgment and Decision Making795 cited
1989Behavioral research in accounting741 cited
1993Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment680 cited
1990Determinants of Auditor Expertise638 cited
1993Computer brainstorms: More heads are better than one.559 cited
1999Contrasts and Effect Sizes in Behavioral Research536 cited
1968Risky and cautious shifts in group decisions: The influence of widely held values448 cited
1998Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases.279 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1997Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments236 cited

Cited by

2009Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?210 cited
2011A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks191 cited
2010Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field150 cited
2011A Proposed Framework for Behavioral Accounting Research149 cited
2015Group judgment and decision making in auditing: Past and future research146 cited
2006Auditor Risk Assessment: Insights from the Academic Literature141 cited
2013Professional Skepticism: The Effects of a Partner's Influence and the Level of Fraud Indicators on Auditors' Fraud Judgments and Actions129 cited
2011The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments126 cited
2017Corporate fraud and external social connectedness of independent directors125 cited
2016Team-Oriented Leadership and Auditors' Willingness to Raise Audit Issues120 cited
2016Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations117 cited
2014Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession107 cited
2010The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions105 cited
2012Fraud dynamics and controls in organizations102 cited
2009Fraud Brainstorming Using Computer-Mediated Communication: The Effects of Brainstorming Technique and Facilitation102 cited
2010How Do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?99 cited