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Documentation Requirements and Quantified versus Qualitative Audit Risk Assessments
16 references·8 citing·50 second hop
Documentation Requirements and Quantified versus Qualitative Audit Risk Assessments (2011)Documentation Requirements and Quantified…International Federation of Accountants (IFAC) (2016)International Federation of A…Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006)Conflicts Of Interest And The…The 21st century public company audit : conceptual elements of KPMG's global audit methodology (2005)The 21st century public compa…The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods (2003)The Effect of Quality Assessm…Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review (2002)Predecisional Distortion of E…Experimental research in financial accounting (2002)Experimental research in fina…The Directionality of Verbal Probability Expressions: Effects on Decisions, Predictions, and Probabilistic Reasoning (1999)The Directionality of Verbal …Accounting for the effects of accountability. (1999)Accounting for the effects of…The audit review process: A characterization from the persuasion perspective (1997)The audit review process: A c…The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence (1996)The Influence of Auditors' Ju…Elastic Justification: How Unjustifiable Factors Influence Judgments (1996)Elastic Justification: How Un…Processing Linguistic Probabilities: General Principles and Empirical Evidence (1995)Processing Linguistic Probabi…Heuristics and biases: Expertise and task realism in auditing. (1991)Heuristics and biases: Expert…The case for motivated reasoning. (1990)The case for motivated reason…Toward an Integration of Cognitive and Motivational Perspectives on Social Inference: A Biased Hypothesis-Testing Model (1987)Toward an Integration of Cogn…Measuring the vague meanings of probability terms. (1986)Measuring the vague meanings …Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions (2019)Improving Auditors' Considera…Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures? (2019)Does an Audit Judgment Rule I…Investor-Paid Ratings and Conflicts of Interest (2018)Investor-Paid Ratings and Con…The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgment and Decision Making Research (2017)The Elaboration Likelihood Mo…Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards? (2016)Misleading Forecasts in Accou…The Effects of an Auditor's Communication Mode and Professional Tone on Client Responses to Audit Inquiries (2014)The Effects of an Auditor's C…Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values (2014)Auditors, Specialists, and Pr…A Summary of 10 Years of PCAOB Research: What Have We Learned? (2013)A Summary of 10 Years of PCAO…The Principles of Psychology (1891)A Theory of Cognitive Dissonance (1957)Judgment under Uncertainty: Heuristics and Biases (1974)The Self in Social Contexts (1994)Constructed Criteria (2005)Wise interventions: Psychological remedies for social and personal problems. (2018)Subjective probability: A judgment of representativeness (1972)On the psychology of prediction. (1973)Judgment under Uncertainty: Heuristics and Biases (1975)Unpacking, repacking, and anchoring: Advances in support theory. 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References

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  • 2002Experimental research in financial accounting1,213 cited
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  • 2006Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling633 cited
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  • 1991Heuristics and biases: Expertise and task realism in auditing.437 cited
  • 2016International Federation of Accountants (IFAC)390 cited
  • 2003The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods369 cited
  • 1996The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence297 cited
  • 1996Elastic Justification: How Unjustifiable Factors Influence Judgments262 cited
  • 1997The audit review process: A characterization from the persuasion perspective235 cited
  • 2002Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review234 cited
  • 1999The Directionality of Verbal Probability Expressions: Effects on Decisions, Predictions, and Probabilistic Reasoning

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233 cited
  • 1995Processing Linguistic Probabilities: General Principles and Empirical Evidence203 cited
  • 2005The 21st century public company audit : conceptual elements of KPMG's global audit methodology185 cited
  • Cited by

    • 2017The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgment and Decision Making Research41 cited
    • 2019Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions39 cited
    • 2013A Summary of 10 Years of PCAOB Research: What Have We Learned?27 cited
    • 2016Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?26 cited
    • 2014The Effects of an Auditor's Communication Mode and Professional Tone on Client Responses to Audit Inquiries26 cited
    • 2018Investor-Paid Ratings and Conflicts of Interest26 cited
    • 2019Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures?24 cited
    • 2014Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values21 cited