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Can Audit Partners Predict Subordinates' Ability to Detect Errors?
16 references·6 citing·49 second hop
Can Audit Partners Predict Subordinates' Ability to Detect Errors? (2008)Can Audit Partners Predict Subordinates' …Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance (2004)Electronic versus Face-to-Fac…The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods (2003)The Effect of Quality Assessm…Error Detection by Industry‐Specialized Teams during Sequential Audit Review (2002)Error Detection by Industry‐S…Audit Review: Managers' Interpersonal Expectations and Conduct of the Review* (2002)Audit Review: Managers' Inter…Do Auditors Objectively Evaluate Their Subordinates' Work? (2001)Do Auditors Objectively Evalu…How we know--and sometimes misjudge--what others know: Imputing one's own knowledge to others. (1999)How we know--and sometimes mi…Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. (1998)Fraud type and auditor litiga…Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases (1998)Fraud Type and Auditor Litiga…The audit review process: A characterization from the persuasion perspective (1997)The audit review process: A c…Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field (1997)Tacit Managerial versus Techn…Judging Auditors' Technical Knowledge (1997)Judging Auditors' Technical K…Senior/Manager Differences in Audit Workpaper Review Performance (1994)Senior/Manager Differences in…The case for motivated reasoning. (1990)The case for motivated reason…Experience and the Ability to Explain Audit Findings (1990)Experience and the Ability to…Frequency Judgments in an Auditing-Related Task (1988)Frequency Judgments in an Aud…Availability and the Generation of Hypotheses in Analytical Review (1985)Availability and the Generati…Do Rewards Encourage Professional Skepticism? It Depends (2021)Do Rewards Encourage Professi…Field Evidence about Auditors' Experiences in Consulting with Forensic Specialists (2017)Field Evidence about Auditors…Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences✩ (2015)Auditor evaluation of others’…Male and female auditors' overconfidence (2011)Male and female auditors' ove…Characteristics of Relatively High-Performance Auditors (2011)Characteristics of Relatively…Auditors’ Overconfidence in Predicting the Technical Knowledge of Superiors and Subordinates (2011)Auditors’ Overconfidence in P…Perception in chess (1973)Categorization of Natural Objects (1981)A model of the effects of audit task complexity (1994)Principles of Categorization (2002)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)A Review of the Archival Literature on Audit Partners (2017)Group versus individual performance: Are N + 1 heads better than one? (1982)What Do Industry-Specialist Auditors Know? (1999)Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003)Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance (2008)Reducing Restatements with Increased Industry Expertise* (2009)Heuristic versus systematic information processing and the use of source versus message cues in persuasion. (1980)Understanding Attitudes and Predicting Social Behavior (1980)Mental Models (1983)Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review (2002)The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence (2012)Thought and language (1962)Judgment under Uncertainty: Heuristics and Biases (1975)The Functional Architecture of Human Empathy (2004)On seeing human: A three-factor theory of anthropomorphism. (2007)Empathy: A Review of the Concept (2014)Mind, Self, and Society (2015)Design and Analysis: A Researcher's Handbook (1975)Why Firms Voluntarily Disclose Bad News (1994)Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity (2007)Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions (2010)Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability (2016)The Handbook of Social Psychology (1969)Confirmation Bias: A Ubiquitous Phenomenon in Many Guises (1998)Well-being : the foundations of hedonic psychology (1999)False-Positive Psychology (2011)A Theory of Cognitive Dissonance (2017)Construct validity in psychological tests. (1955)Primary Mental Abilities (1973)Experiential Learning and the Acquisition of Managerial Tacit Knowledge (2008)Foundations of Organizational Trust: What Matters to Different Stakeholders? (2010)An accountability framework for financial statement auditors and related research questions (2013)Reflective Practitioner (2014)The philosophy of auditing. (1964)Variants of uncertainty (1982)An analysis of experience effects on audit committee members' oversight judgments (1998)Attribution theory in social psychology (1967)Availability: A heuristic for judging frequency and probability (1973)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995 (2000)Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011)Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques (2002)Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99 (2007)PCAOB Inspections: Public Accounting Firms on “Trial” (2018)
this work references cited by second hop

References

  • 1990The case for motivated reasoning.9,014 cited
  • 1999How we know--and sometimes misjudge--what others know: Imputing one's own knowledge to others.836 cited
  • 1990Experience and the Ability to Explain Audit Findings424 cited
  • 2002Error Detection by Industry‐Specialized Teams during Sequential Audit Review391 cited
  • 2003The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods369 cited
  • 1998Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases.279 cited
  • 1997Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field276 cited
  • 1985Availability and the Generation of Hypotheses in Analytical Review262 cited
  • 1997The audit review process: A characterization from the persuasion perspective235 cited
  • 1998Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases219 cited
  • 2004Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance210 cited
  • 2002Audit Review: Managers' Interpersonal Expectations and Conduct of the Review*127 cited
  • 2001Do Auditors Objectively Evaluate Their Subordinates' Work?114 cited
  • 1994Senior/Manager Differences in Audit Workpaper Review Performance

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114 cited
  • 1988Frequency Judgments in an Auditing-Related Task100 cited
  • 1997Judging Auditors' Technical Knowledge98 cited
  • Cited by

    • 2011Male and female auditors' overconfidence48 cited
    • 2011Characteristics of Relatively High-Performance Auditors44 cited
    • 2011Auditors’ Overconfidence in Predicting the Technical Knowledge of Superiors and Subordinates41 cited
    • 2021Do Rewards Encourage Professional Skepticism? It Depends39 cited
    • 2017Field Evidence about Auditors' Experiences in Consulting with Forensic Specialists22 cited
    • 2015Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences✩19 cited