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AUDITORS’ RECOGNITION AND DISCLOSURE MATERIALITY THRESHOLDS: THEIR MAGNITUDE AND THE EFFECTS OF INDUSTRY
16 references·1 citing·45 second hop
AUDITORS’ RECOGNITION AND DISCLOSURE MATERIALITY THRESHOLDS: THEIR MAGNITUDE AND THE EFFECTS OF INDUSTRY (2000)AUDITORS’ RECOGNITION AND DISCLOSURE MATE…The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions (1997)The Effect of Industry Experi…Audit category knowledge as a precondition to learning from experience (1997)Audit category knowledge as a…The role of knowledge and memory in audit judgment (1995)The role of knowledge and mem…Knowledge structure and the estimation of conditional probabilities in audit planning (1995)Knowledge structure and the e…Judgment and Decision-Making Research in Accounting and Auditing (1995)Judgment and Decision-Making …Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The effects of instruction and experience on the acquisition of auditing knowledge (1994)The effects of instruction an…Materiality judgments and audit firm culture: Social-behavioral and political perspectives (1994)Materiality judgments and aud…Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective (1992)Early debt extinguishment tra…Effects of framing on auditor decisions (1991)Effects of framing on auditor…Experience Effects in Auditing: The Role of Task-Specific Knowledge. (1990)Experience Effects in Auditin…Determinants of Auditor Expertise (1990)Determinants of Auditor Exper…Expertise in auditing: Myth or reality? (1989)Expertise in auditing: Myth o…Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds (1989)Auditor Reporting Decisions I…The Effect of Experience and Firm Type on Materiality/Disclosure Judgments (1983)The Effect of Experience and …Modeling the Materiality Judgements of Audit Partners (1976)Modeling the Materiality Judg…Auditors’ application of materiality: insight from the UK (2022)Auditors’ application of mate…The Use of Worked Examples as a Substitute for Problem Solving in Learning Algebra (1985)Experience and the Ability to Explain Audit Findings (1990)Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field (1997)An accountability framework for financial statement auditors and related research questions (2013)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)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Perception in chess (1973)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Expertise (1992)Expertise in aeronautical weather-related decision making: A cross-sectional analysis of general aviation pilots. (1995)Audit Quality and Specialist Tenure (2013)An Experimental Study of Internal Control Judgements (1974)Cue utilization and expert judgments: A comparison of independent auditors with other judges. (1974)Students As Surrogates in Behavioral Accounting Research: Some Evidence (1980)Why study expert decision making? Some historical perspectives and comments (1992)The adoption of the materiality concept in social and environmental reporting assurance: A field study approach (2014)Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements (2018)Linear models in decision making. (1974)The robust beauty of improper linear models in decision making. (1979)Expertise in Problem Solving. (1981)The review process as a control for differential recall of evidence in auditor judgments (1993)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)The audit review process: A characterization from the persuasion perspective (1997)Auditor specialization, perceived audit quality, and audit fees in the local government audit market (2007)A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks (2011)Behavioral Finance and Its Implications for Stock-Price Volatility (1998)Research Methods in Accounting (2003)Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence (2020)Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment (1993)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011)The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions (2005)Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements? (2019)
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References

  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1990Determinants of Auditor Expertise638 cited
  • 1994The effects of instruction and experience on the acquisition of auditing knowledge273 cited
  • 1995Judgment and Decision-Making Research in Accounting and Auditing240 cited
  • 1995The role of knowledge and memory in audit judgment238 cited
  • 1990Experience Effects in Auditing: The Role of Task-Specific Knowledge.207 cited
  • 1989Expertise in auditing: Myth or reality?194 cited
  • 1991Effects of framing on auditor decisions158 cited
  • 1983The Effect of Experience and Firm Type on Materiality/Disclosure Judgments148 cited
  • 1997The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions115 cited
  • 1995Knowledge structure and the estimation of conditional probabilities in audit planning99 cited
  • 1994Materiality judgments and audit firm culture: Social-behavioral and political perspectives95 cited
  • 1989Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds90 cited
  • 1992Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective65 cited
  • 1976

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Modeling the Materiality Judgements of Audit Partners
63 cited
  • 1997Audit category knowledge as a precondition to learning from experience61 cited
  • Cited by

    • 2022Auditors’ application of materiality: insight from the UK19 cited