Citation map · Study

SZodixStudyAcademic Library

Dashboard Shelves Open access My library Inbox Notes Write Learn Alerts

More

Ask your library Notifications Quick cite Review

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

Information content and recency effect of the audit report in loan rating decisions

9 references·16 citing·53 second hop

FromToDepth

this work references cited by second hop

References

1992Order effects in belief updating: The belief-adjustment model1,591 cited
2001Auditors' and Investors' Perceptions of the “Expectation Gap”220 cited
1984Propositions about the Psychology of Professional Judgment in Public Accounting216 cited
2005The Role of Auditing in Investor Protection174 cited
1984The Impact of Hypothesis-Testing Strategies on Auditors' Use of Judgment Data128 cited
1979The Impact of Uncertainty Reporting on the Loan Decision105 cited
1997The Value-Relevance of SFAS No. 95 Cash Flows from Operations as Assessed by Security Market Effects.103 cited
2000Going-Concern Opinions: The Effects of Partner Compensation Plans and Client Size99 cited
1996A note on the role of memory in commercial loan officers' use of accounting and character information31 cited

Cited by

2010A Theoretical Examination of the Role of Auditing and the Relevance of Audit Reports53 cited
2020Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–201851 cited
2012Corporate Social Performance, Innovation Intensity, and Financial Performance: Evidence from Lending Decisions50 cited
2010Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias?47 cited
2016Information Sharing and User Behavior in Internet-enabled Peer-to-peer Lending Systems: An Empirical Study

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

43 cited

2008Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based40 cited

2017The relevance of financial information and contents of the new audit report for lending decisions of commercial banks33 cited

2015Can expertise mitigate auditors’ unintentional biases?33 cited

2013The use of information by capital providers : academic literature review25 cited

2011The effect of qualified audit report on share prices and returns: Evidence of Iran25 cited

2019A systematic review of the role of Big Data Analytics in reducing the influence of cognitive errors on the audit judgement24 cited

2020Audit adjustments and corporate financing: evidence from Iran23 cited

2020Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises21 cited

2013Examining the Effects of Presentation Patterns, Orders, and Information Types in Investment Decision Making15 cited

2016The Effect of Overconfidence and Experience on Belief Adjustment Model in Investment Judgement10 cited

2020Framing Effect And Belief Adjustment Model In Investment Judgment5 cited