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Implications of Seemingly Irrelevant Evidence in Audit Judgment · Study

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ArticleImplications of Seemingly Irrelevant Evidence in Audit Judgment

Karl E. Hackenbrack1992

Article1992

Implications of Seemingly Irrelevant Evidence in Audit Judgment

Karl E. Hackenbrack

170 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Decision-Making and Behavioral Economics Corporate Governance and Financial Management

Abstract

Auditing, Nondiagnostic evidence, Seemingly Irrelevant evidence, Audit judgment

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References

1977Features of similarity.1987Dimensions of Consumer Expertise

Cited by

2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Format 2004Using Game Theory and Strategic Reasoning Concepts to Prevent and Detect Fraud 2006Auditor Risk Assessment: Insights from the Academic Literature 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective 2011The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments 2002The impact of affective information on the professional judgments of more experienced and less experienced auditors 2017The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments 2009The Impact of Client and Auditor Gender on Auditors’ Judgments (Retracted)

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Details

Year1992

Typearticle

Published1992-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations170

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2307/2491095

openalex_workW1995198153

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