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Experimental judgment and decision research in auditing: the first 25 years of AOS

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References

1974Foundations of Behavioral Research7,346 cited
1993Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment680 cited
1990Determinants of Auditor Expertise638 cited
1990Experience and the Ability to Explain Audit Findings424 cited
1994A model of the effects of audit task complexity379 cited
1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results366 cited
1990The Effects of Time Pressure and Audit Program Structure on Audit Performance353 cited
1996The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence297 cited
1985Availability and the Generation of Hypotheses in Analytical Review262 cited
1981Anchoring and Adjustment in Probabilistic Inference in Auditing261 cited
1980An Investigation into Auditors' Continuity and Related Qualification Judgments261 cited
1995Judgment and Decision-Making Research in Accounting and Auditing240 cited
1995The role of knowledge and memory in audit judgment238 cited
1997Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments236 cited
1997The audit review process: A characterization from the persuasion perspective

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235 cited

1998An analysis of experience effects on audit committee members' oversight judgments225 cited

Cited by

2021Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis92 cited
2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective88 cited
2009Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach71 cited
2021Auditor judgment and decision-making in big data environment: a proposed research framework48 cited
2011Male and female auditors' overconfidence48 cited
2013The Effect of National Culture, Acculturation, and Education on Accounting Judgments: A Comparative Study of Australian and Chinese Culture46 cited
2019Investigating the backstage of audit engagements: the paradox of team diversity39 cited
2011An Inductive Typology of Auditing Research*34 cited
2005DISCUSSION OF Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective34 cited
2013Determinants of the Strength of Auditing and Reporting Standards: a Cross-Country Study32 cited
2018Perspectives of Audit Quality: An Analysis32 cited
2011IT auditing activities of public sector auditors in Malaysia32 cited
2010A reflective analysis of the “new audit” and the public interest30 cited
2006Are Spanish auditors skeptical in going concern evaluations?25 cited
2022Modelling computer assisted audit techniques (CAATs) in enhancing the Indonesian public sector22 cited
2013The Effect of IT knowledge and IT Training on the IT Utilization among External Auditors: Evidence from Yemen18 cited