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The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers
16 references·12 citing·45 second hop
The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers (2003)The Effects of Alternative Justification …Internal Control: Integrated Framework (2014)Internal Control: Integrated …The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information (1997)The Influence of Time Pressur…Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments (1997)Accountability, the Dilution …The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence (1996)The Influence of Auditors' Ju…Justification of Decisions in Auditing (1995)Justification of Decisions in…Judgment and Decision-Making Research in Accounting and Auditing (1995)Judgment and Decision-Making …Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgment (1995)Effects of Expectations, Prio…The review process as a control for differential recall of evidence in auditor judgments (1993)The review process as a contr…Debiasing Audit Judgment with Accountability: A Framework and Experimental Results (1993)Debiasing Audit Judgment with…Effects of justification and a mechanical aid on judgment performance (1992)Effects of justification and …Heuristics and biases: Expertise and task realism in auditing. (1991)Heuristics and biases: Expert…The Effects of Time Pressure and Audit Program Structure on Audit Performance (1990)The Effects of Time Pressure …The efficacy of a red flags questionnaire for assessing the possibility of fraud (1989)The efficacy of a red flags q…Considering the opposite: A corrective strategy for social judgment. (1984)Considering the opposite: A c…Inoculation and Counterexplanation: Debiasing Techniques in the Perseverance of Social Theories (1982)Inoculation and Counterexplan…The use of the decomposition principle in making judgments (1975)The use of the decomposition …Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions? (2023)Algorithm aversion, emotions,…Using Audit Programs to Improve Auditor Evidence Collection (2020)Using Audit Programs to Impro…Learning in the Dynamic Audit Environment: A Literature Review (2019)Learning in the Dynamic Audit…Interpersonal Affect, Accountability and Experience in Auditor Fraud Risk Judgments and the Processing of Fraud Cues (2019)Interpersonal Affect, Account…Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions (2019)Improving Auditors' Considera…The Effects of Auditors' Accessibility to “Tone at the Top” Knowledge on Audit Judgments (2014)The Effects of Auditors' Acce…How Framed Information and Justification Impact Capital Budgeting Decisions (2014)How Framed Information and Ju…The Effect of the Strictness of Consultation Requirements on Fraud Consultation (2012)The Effect of the Strictness …Auditors' Levels of Dispositional Need for Closure and Effects on Hypothesis Generation and Confidence (2011)Auditors' Levels of Dispositi…A Study on the Hindsight Bias -Focus on 2008 U.S. Presidential Election- (2010)A Study on the Hindsight Bias…Audit Documentation Methods: A Path Model of Cognitive Processing, Memory, and Performance (2008)Audit Documentation Methods: …Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance (2003)Electronic vs. Face-to-Face R…Subjective probability: A judgment of representativeness (1972)On the psychology of prediction. (1973)Judgment under Uncertainty: Heuristics and Biases (1975)Unpacking, repacking, and anchoring: Advances in support theory. (1997)Ambiguity and Self-Evaluation: The Role of Idiosyncratic Trait Definitions in Self-Serving Assessments of Ability (2002)Incorporating the Irrelevant: Anchors in Judgments of Belief and Value (2002)Elimination by aspects: A theory of choice. (1972)Decision making: A psychological analysis of conflict, choice, and commitment (1978)Heuristic versus systematic information processing and the use of source versus message cues in persuasion. (1980)What you see may not be what you get: Relationships among self-presentation tactics and ratings of interview and job performance. (2009)Attention by design: Using attention checks to detect inattentive respondents and improve data quality (2017)The Curse of Knowledge in Economic Settings: An Experimental Analysis (1989)Designing Experiments and Analysing Data: A Model Comparison Perspective. (1991)Peer Pressure and Partnerships (1992)Audit Analytical Procedures: A Field Investigation* (1996)Behavioral Evidence on the Effects of Principles- and Rules-Based Standards (2003)Attitude, Machiavellianism and the Rationalization of Misreporting (2011)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Design and Analysis: A Researcher's Handbook (1975)The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment (2004)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)Audit Partner Specialization and Audit Fees: Some Evidence from Sweden* (2011)Statistical principles in experimental design. (1962)The effect of time pressure on risky choice behavior (1981)Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity (2007)The Role of the Internal Audit Function in the Disclosure of Material Weaknesses (2010)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)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)Accountability: The neglected social context of judgment and choice. (1985)The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions (1997)Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues* (2004)Behavioral Finance and Its Implications for Stock-Price Volatility (1998)Research Methods in Accounting (2003)Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence (2020)Auditing and the production of legitimacy (2003)Identifying Organizational Drivers of Internal Audit Effectiveness (2009)A conceptual development of Simons’ Levers of Control framework (2012)Barriers to Conflict Resolution (1991)Media Bias and Reputation (2005)The dynamics of warmth and competence judgments, and their outcomes in organizations (2011)
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References

  • 2014Internal Control: Integrated Framework774 cited
  • 1984Considering the opposite: A corrective strategy for social judgment.741 cited
  • 1991Heuristics and biases: Expertise and task realism in auditing.437 cited
  • 1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results366 cited
  • 1990The Effects of Time Pressure and Audit Program Structure on Audit Performance353 cited
  • 1996The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence297 cited
  • 1995Judgment and Decision-Making Research in Accounting and Auditing240 cited
  • 1992Effects of justification and a mechanical aid on judgment performance237 cited
  • 1997Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments236 cited
  • 1995Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgment226 cited
  • 1989The efficacy of a red flags questionnaire for assessing the possibility of fraud210 cited
  • 1982Inoculation and Counterexplanation: Debiasing Techniques in the Perseverance of Social Theories176 cited
  • 1997The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information171 cited
  • 1975The use of the decomposition principle in making judgments

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158 cited
  • 1995Justification of Decisions in Auditing156 cited
  • 1993The review process as a control for differential recall of evidence in auditor judgments152 cited
  • Cited by

    • 2012The Effect of the Strictness of Consultation Requirements on Fraud Consultation47 cited
    • 2019Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions39 cited
    • 2003Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance38 cited
    • 2014The Effects of Auditors' Accessibility to “Tone at the Top” Knowledge on Audit Judgments32 cited
    • 2008Audit Documentation Methods: A Path Model of Cognitive Processing, Memory, and Performance32 cited
    • 2023Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?29 cited
    • 2020Using Audit Programs to Improve Auditor Evidence Collection25 cited
    • 2011Auditors' Levels of Dispositional Need for Closure and Effects on Hypothesis Generation and Confidence19 cited
    • 2019Interpersonal Affect, Accountability and Experience in Auditor Fraud Risk Judgments and the Processing of Fraud Cues16 cited
    • 2014How Framed Information and Justification Impact Capital Budgeting Decisions12 cited
    • 2019Learning in the Dynamic Audit Environment: A Literature Review1 cited
    • 2010A Study on the Hindsight Bias -Focus on 2008 U.S. Presidential Election-0 cited