Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

Exploration of skepticism, client‐specific experiences, and audit judgments

16 references·13 citing·55 second hop

FromToDepth

this work references cited by second hop

References

1999TRUST AND DISTRUST IN ORGANIZATIONS: Emerging Perspectives, Enduring Questions3,245 cited
1993Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment680 cited
2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
1978A COMMUNICATION MODEL OF PERSONAL SPACE VIOLATIONS: EXPLICATION AND AN INITIAL TEST545 cited
1970Conceptual and methodological considerations in the study of trust and suspicion522 cited
2010Development of a Scale to Measure Professional Skepticism475 cited
2001The Association between Auditor Litigation and Abnormal Accruals409 cited
1976TOWARD A THEORY OF PERSONAL SPACE EXPECTATIONS AND THEIR VIOLATIONS397 cited
1996The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence297 cited
1988Sequential Belief Revision in Auditing.164 cited
2004An Examination of Internal Auditor Objectivity: In-House versus Outsourcing146 cited
2011The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments126 cited
2002The impact of affective information on the professional judgments of more experienced and less experienced auditors119 cited
2005Fraud risk assessments and auditors’ professional skepticism

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

115 cited

2001Top 10 Audit Deficiencies110 cited

2007Attention to Evidence of Aggressive Financial Reporting and Intentional Misstatement Judgments: Effects of Experience and Trust109 cited

Cited by

2017Disentangling the Trait and State Components of Professional Skepticism: Specifying a Process for State Scale Development68 cited
2017A Live Simulation-Based Investigation: Interactions with Clients and Their Effect on Audit Judgment and Professional Skepticism65 cited
2016The relationship between accounting students’ personality, professional skepticism and anticipatory socialization60 cited
2013Professional skepticism and auditor cognitive performance in a hypothesis-testing task53 cited
2011Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client-Auditor Negotiation53 cited
2021The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection51 cited
2016Trust and Professional Skepticism in the Relationship between Auditors and Clients: Overcoming the Dichotomy Myth46 cited
2021Auditors’ professional skepticism and fraud detection38 cited
2018Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism33 cited
2015The Effect of Audit Firm Specialization on Earnings Management and Quality of Audit Work30 cited
2019The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions27 cited
2013Professional Skepticism and Auditor Cognitive Performance in a Hypothesis Testing Task21 cited
2016Professional Skepticism and Auditor Judgment: Does Trait Skepticism Mitigate the Recency Bias?8 cited