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The effects of precedents and client position on auditors' financial accounting policy judgment

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References

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1995Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgment226 cited
1979Pseudodiagnosticity191 cited
1992

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Audit Quality Attributes: The Perceptions of Partners, Preparers, and Financial Statement Users

187 cited

1997The persuasiveness of audit evidence: The case of accounting policy decisions170 cited

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1997Accounting Consultation Units: An Organizational Memory Analysis*72 cited
2007Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions71 cited
1998An Examination of Factors Affecting Audit Practice Development*64 cited
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2007Accounting Standards, Implementation Guidance, and Example‐Based Reasoning49 cited
2018An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings48 cited
2003The Impact of Pressure from Potential Client Business Opportunities on the Judgments of Auditors across Professional Ranks45 cited
2003The Persuasiveness of Client Preferences: An Investigation of the Impact of Preference Timing and Client Credibility44 cited
2009The Third Policeman: ‘The true and fair view’, language and the habitus of accounting42 cited
2012Client satisfaction and usefulness to external stakeholders from an audit client perspective40 cited
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