References

• 2008Financial Accounting Standards Board (FASB)1,095 cited
• 1993Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment680 cited
• 2019Consideration of Fraud in a Financial Statement Audit407 cited
• 2002Error Detection by Industry‐Specialized Teams during Sequential Audit Review391 cited
• 1997The audit review process: A characterization from the persuasion perspective235 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 Performance114 cited
• 1985The Review Process and the Accuracy of Auditor Judgments95 cited
• 1999Auditor Attention to and Judgments of Aggressive Financial Reporting91 cited
• 1996Empirical Evidence on the Functional Relation between Audit Planning and Total Audit Effort79 cited
• 2003Reviewers' Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers65 cited
• 1997An Investigation of the Effects of Specialization in Audit Workpaper Review*47 cited
• 1998The effects of audit risk and information importance on auditor memory during working paper review.45 cited