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An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing
16 references·16 citing·48 second hopsampled
An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing (1997)An examination of the descriptive validit…An Examination of the Effects of Experience and Task Complexity on Audit Judgments (2009)An Examination of the Effects…AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS (2009)AN EXAMINATION OF THE EFFECTS…A model of the effects of audit task complexity (1994)A model of the effects of aud…The review process as a control for differential recall of evidence in auditor judgments (1993)The review process as a contr…Order effects in belief updating: The belief-adjustment model (1992)Order effects in belief updat…Experience Effects in Auditing: The Role of Task-Specific Knowledge. (1990)Experience Effects in Auditin…The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence. (1989)The auditors' going concern o…Sequential Belief Revision in Auditing. (1988)Sequential Belief Revision in…RATIONAL CHOICE AND THE FRAMING OF DECISIONS (1988)RATIONAL CHOICE AND THE FRAMI…Confirmation and Matching Biases in Hypothesis Testing (1988)Confirmation and Matching Bia…Rational Choice and the Framing of Decisions (1986)Rational Choice and the Frami…Availability and the Generation of Hypotheses in Analytical Review (1985)Availability and the Generati…The auditor and learning from experience: Some conjectures (1984)The auditor and learning from…Biased assimilation and attitude polarization: The effects of prior theories on subsequently considered evidence. (1979)Biased assimilation and attit…Hypothesis-testing processes in social interaction. (1978)Hypothesis-testing processes …New directions in attribution research (1976)New directions in attribution…Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment (2021)Capital market liberalization…When Is the Averaging Effect Present in Auditor Judgments? (2019)When Is the Averaging Effect …ShariahSupervisory Board Report (SSBR) in Islamic banks (2018)ShariahSupervisory Board Repo…Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises (2014)Witnessing Your Own Cognitive…Effects of Differences in National Culture on Auditors' Judgments and Decisions: A Literature Review of Cross-Cultural Auditing Studies from a Judgment and Decision Making Perspective (2013)Effects of Differences in Nat…To What Extent Are Auditors’ Attitudes toward the Evidence Influenced by the Self-Fulfilling Prophecy? (2011)To What Extent Are Auditors’ …Primacy or Recency? A Study of Order Effects When Nonprofessional Investors are Provided a Long Series of Disclosures (2011)Primacy or Recency? A Study o…Audit Risk Assessments Using Belief versus Probability (2011)Audit Risk Assessments Using …Analyzing the Factors Relevant to Students' Estimations of the Benefits and Costs of Pursuing an Accounting Career (2008)Analyzing the Factors Relevan…Long Series of Information and Nonprofessional Investors' Belief Revision (2007)Long Series of Information an…An Investigation of Auditor Perceptions about Subsequent Events and Factors That Influence This Audit Task (2007)An Investigation of Auditor P…Accounting Standards, Implementation Guidance, and Example‐Based Reasoning (2007)Accounting Standards, Impleme…Unintended Effects of Preannouncements on Investor Reactions to Earnings News* (2006)Unintended Effects of Preanno…Are Spanish auditors skeptical in going concern evaluations? (2006)Are Spanish auditors skeptica…Teaching Ethics, Heuristics, and Biases (2004)Teaching Ethics, Heuristics, …Contingent economic rents: Insidious threats to audit independence (2004)Contingent economic rents: In…Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Behavioral Decision Research: A Constructive Processing Perspective (1992)Support theory: A nonextensional representation of subjective probability. (1994)Learning to Be Overconfident (2001)An Evolutionary Theory of Economic Change. (1983)Advances in prospect theory: Cumulative representation of uncertainty (1992)The effects of feedback interventions on performance: A historical review, a meta-analysis, and a preliminary feedback intervention theory. (1996)A perspective on judgment and choice: Mapping bounded rationality. (2003)Nature of Prejudice (1954)The Structure of Scientific Revolutions (1963)Human Inference: Strategies and Shortcomings of Social Judgment. (1983)The Elaboration Likelihood Model of Persuasion (1986)Political conservatism as motivated social cognition. (2003)Motivated Skepticism in the Evaluation of Political Beliefs (2006)Foundations of Behavioral Research (1967)Foundations of Behavioral Research (1974)Task complexity and contingent processing in decision making: An information search and protocol analysis (1976)Behavioral Evidence on the Effects of Principles- and Rules-Based Standards (2003)Knowledge networks in new product development projects: A transactive memory perspective (2005)Measuring Accounting Reporting Complexity with XBRL (2017)Personality and Assessment (1968)Availability: A heuristic for judging frequency and probability (1973)Features of similarity. (1977)Prototypes in Person Perception (1979)Beyond attribution theory: Cognitive processes in performance appraisal. (1981)Self-verification processes: How we sustain our self-conceptions (1981)Behavioral Decision Theory (1977)Decision support systems : an organizational perspective (1978)The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions (1997)A framework for management information systems (2011)Audit Partner Assignments and Audit Quality in the United States (2017)The philosophy of auditing. (1964)Variants of uncertainty (1982)The audit review process: A characterization from the persuasion perspective (1997)An analysis of experience effects on audit committee members' oversight judgments (1998)Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review (2002)Principles of Categorization (2002)Linear models in decision making. (1974)The robust beauty of improper linear models in decision making. (1979)Expertise in Problem Solving. (1981)The interplay between cost accounting knowledge and presentation formats in cost-based decision-making (2007)Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field (2010)An attributional theory of achievement motivation and emotion. (1985)Illusion and well-being: A social psychological perspective on mental health. (1988)Anarchy is what states make of it: the social construction of power politics (1992)Representativeness Revisited: Attribute Substitution in Intuitive Judgment (2002)
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References

  • 1979Biased assimilation and attitude polarization: The effects of prior theories on subsequently considered evidence.4,582 cited
  • 1988RATIONAL CHOICE AND THE FRAMING OF DECISIONS3,712 cited
  • 1986Rational Choice and the Framing of Decisions3,624 cited
  • 1976New directions in attribution research1,974 cited
  • 1992Order effects in belief updating: The belief-adjustment model1,591 cited
  • 1978Hypothesis-testing processes in social interaction.937 cited
  • 1994A model of the effects of audit task complexity379 cited
  • 1985Availability and the Generation of Hypotheses in Analytical Review262 cited
  • 2009AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS221 cited
  • 1990Experience Effects in Auditing: The Role of Task-Specific Knowledge.207 cited
  • 1988Sequential Belief Revision in Auditing.164 cited
  • 1993The review process as a control for differential recall of evidence in auditor judgments152 cited
  • 1988Confirmation and Matching Biases in Hypothesis Testing151 cited
  • 1989The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence.125 cited
  • 2009An Examination of the Effects of Experience and Task Complexity on Audit Judgments

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119 cited
  • 1984The auditor and learning from experience: Some conjectures113 cited
  • Cited by

    • 2013Effects of Differences in National Culture on Auditors' Judgments and Decisions: A Literature Review of Cross-Cultural Auditing Studies from a Judgment and Decision Making Perspective81 cited
    • 2011Primacy or Recency? A Study of Order Effects When Nonprofessional Investors are Provided a Long Series of Disclosures77 cited
    • 2007Long Series of Information and Nonprofessional Investors' Belief Revision67 cited
    • 2004Contingent economic rents: Insidious threats to audit independence64 cited
    • 2011Audit Risk Assessments Using Belief versus Probability61 cited
    • 2007Accounting Standards, Implementation Guidance, and Example‐Based Reasoning49 cited
    • 2021Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment33 cited
    • 2008Analyzing the Factors Relevant to Students' Estimations of the Benefits and Costs of Pursuing an Accounting Career33 cited
    • 2011To What Extent Are Auditors’ Attitudes toward the Evidence Influenced by the Self-Fulfilling Prophecy?31 cited
    • 2004Teaching Ethics, Heuristics, and Biases26 cited
    • 2019When Is the Averaging Effect Present in Auditor Judgments?25 cited
    • 2006Are Spanish auditors skeptical in going concern evaluations?25 cited
    • 2006Unintended Effects of Preannouncements on Investor Reactions to Earnings News*23 cited
    • 2007An Investigation of Auditor Perceptions about Subsequent Events and Factors That Influence This Audit Task20 cited
    • 2014Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises20 cited
    • 2018ShariahSupervisory Board Report (SSBR) in Islamic banks18 cited