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Engagement quality review: insights from the academic literature
9 references·5 citing·49 second hop
Engagement quality review: insights from the academic literature (2007)Engagement quality review: insights from …Engagement Quality Reviews: A Comparison of Audit Firm Practices (2007)Engagement Quality Reviews: A…The Impact of Continuity on Concurring Partner Reviews: An Exploratory Study (2005)The Impact of Continuity on C…Review Partners' Reactions to Contact Partner Risk Judgments of Prospective Clients (2003)Review Partners' Reactions to…Error Detection by Industry‐Specialized Teams during Sequential Audit Review (2002)Error Detection by Industry‐S…What Do Industry-Specialist Auditors Know? (1999)What Do Industry-Specialist A…Second Partner Review: An Analytical Model (1995)Second Partner Review: An Ana…Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgment (1995)Effects of Expectations, Prio…Detecting Framing Effects in Financial Statements* (1995)Detecting Framing Effects in …Effects of framing on auditor decisions (1991)Effects of framing on auditor…Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer* (2022)Evidence‐Informed Audit Stand…Audit quality implications of regulatory change in South Africa (2021)Audit quality implications of…Audit Partners' Co-Working Experience and Audit Outcomes (2019)Audit Partners' Co-Working Ex…Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises (2014)Witnessing Your Own Cognitive…The Auditor's Approach to Subsequent Events: Insights from the Academic Literature (2012)The Auditor's Approach to Sub…A Coefficient of Agreement for Nominal Scales (1960)Prospect Theory: An Analysis of Decision under Risk (1979)Case Study Research: Design and Methods (1984)Detecting deception: adversarial problem solving in a low base‐rate world (2001)Auditor Risk Assessment: Insights from the Academic Literature (2006)Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities (2008)Auditor size and audit quality (1981)Confirmation, disconfirmation, and information in hypothesis testing. (1987)Heuristics and biases: Expertise and task realism in auditing. (1991)Policy and Research Implications of Evolving Independence Rules for Public Company Auditors (2010)Review Partners and Engagement Partners: The Interaction Process in Engagement Quality Review (2010)Auditor rotation, key audit matter disclosures, and financial reporting quality (2022)Group versus individual performance: Are N + 1 heads better than one? (1982)Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003)Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance (2008)Reducing Restatements with Increased Industry Expertise* (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Attribution in social interaction. (1987)Behavioral research in accounting (1989)An Ex Post Examination of Auditor Resignations (2011)An Empirical Study: Auditors’ Characteristics and Audit Fee (2017)Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism (2017)Determinants of Auditor Expertise (1990)Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment (1993)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Does Auditor Industry Specialization Improve Audit Quality? (2013)An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers (2010)Public Company Accounting Oversight Board (2012)A summary of 10 years of PCAOB research: What have we learned?✩ (2013)Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments (2017)Availability: A heuristic for judging frequency and probability (1973)Judgment under Uncertainty: Heuristics and Biases (1974)The Framing of Decisions and the Psychology of Choice (1981)A Call for Academic Inquiry: Challenges and Opportunities from the PCAOB Synthesis Projects (2013)Client Identification and Client Commitment in a Privately Held Client Setting: Unique Constructs with Opposite Effects on Auditor Objectivity (2015)Knee-deep in the big muddy: a study of escalating commitment to a chosen course of action (1976)The Role of Involvement in Attention and Comprehension Processes (1988)Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort (2005)Contextual Factors Surrounding Reputation Damage With Potential Implications for Reputation Repair (2009)An Examination of the Credence Attributes of an Audit (2012)Toward a positive theory of consumer choice (1980)Bayesian equilibrium in double auctions populated by biased heuristic traders (1996)A fraud detection model: A must for auditors (2002)Improving Experienced Auditors’ Detection of Deception in CEO Narratives (2017)Qualified Audit Opinions and Auditor Switching. (1982)Auditor Independence (1984)Audit Pricing and Independence. (1990)Strategic Errors and Audit Quality: An Experimental Investigation (2007)The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany (2010)
this work references cited by second hop

References

  • 1999What Do Industry-Specialist Auditors Know?496 cited
  • 2002Error Detection by Industry‐Specialized Teams during Sequential Audit Review391 cited
  • 1995Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgment226 cited
  • 1991Effects of framing on auditor decisions158 cited
  • 2007Engagement Quality Reviews: A Comparison of Audit Firm Practices72 cited
  • 1995Detecting Framing Effects in Financial Statements*65 cited
  • 2005The Impact of Continuity on Concurring Partner Reviews: An Exploratory Study45 cited
  • 2003Review Partners' Reactions to Contact Partner Risk Judgments of Prospective Clients43 cited
  • 1995Second Partner Review: An Analytical Model41 cited

Cited by

  • 2012The Auditor's Approach to Subsequent Events: Insights from the Academic Literature23 cited
  • 2019Audit Partners' Co-Working Experience and Audit Outcomes20 cited
  • 2021Audit quality implications of regulatory change in South Africa20 cited
  • 2014Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises20 cited
  • 2022Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*19 cited

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