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KRiskSM: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments
16 references·16 citing·47 second hopsampled
KRiskSM: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments (2002)KRiskSM: A Computerized Decision Aid for …Consideration of Fraud in a Financial Statement Audit (2019)Consideration of Fraud in a F…Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements (2001)Engagement Planning, Bid Pric…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation (2000)Client-Acceptance Decisions: …Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases (1998)Fraud Type and Auditor Litiga…Resource Allocation Decisions in Audit Engagements* (1997)Resource Allocation Decisions…Reliance on Decision Aids: An Examination of Auditors' Assessment of Management Fraud. (1997)Reliance on Decision Aids: An…Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modifi…Effects of justification and a mechanical aid on judgment performance (1992)Effects of justification and …The market for audit services (1990)The market for audit servicesPressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification (1990)Pressure and Performance in A…Determinants of Fee Cutting on Initial Audit Engagements (1990)Determinants of Fee Cutting o…Database Models and Managerial Intuition: 50% Model + 50% Manager (1990)Database Models and Manageria…Factors influencing the use of a decision rule in a probabilistic task (1986)Factors influencing the use o…Linear models in decision making. (1974)Linear models in decision mak…A case study of graduate admissions: Application of three principles of human decision making. (1971)A case study of graduate admi…It's a matter of style: The role of audit firms and audit partners in key audit matter reporting (2023)It's a matter of style: The r…Improving Complex Audit Judgments: A Framework and Evidence*† (2020)Improving Complex Audit Judgm…Auditors are Known by the Companies They Keep (2019)Auditors are Known by the Com…Customer-Base Concentration: Implications for Audit Pricing and Quality (2018)Customer-Base Concentration: …Multinational Group Audits: Problems Faced in Practice and Opportunities for Research (2017)Multinational Group Audits: P…Auditor Workload Compression and Busy Season Auditor Switching (2011)Auditor Workload Compression …Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice (2010)Audit Quality Indicators: A S…The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force (2009)The Impact of Academic Accoun…Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome (2009)Resolving Disputed Financial …Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance (2006)Learning from WorldCom: Impli…The effect of non-audit services on client risk, acceptance and staffing decisions (2005)The effect of non-audit servi…Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)Judgment and Decision Making …Auditor Identification of Fraud Risk Factors and their Impact on Audit Programs (2005)Auditor Identification of Fra…The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market* (2004)The Riskiness of Large Audit …The Effect of Competitive Bidding on Engagement Planning and Pricing* (2004)The Effect of Competitive Bid…Aggressive Client Reporting: Factors Affecting Auditors' Generation of Financial Reporting Alternatives (2002)Aggressive Client Reporting: …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Positive Accounting Theory (1985)ROLE OF INDIVIDUAL ATTACHMENTS IN THE DISSOLUTION OF INTERORGANIZATIONAL RELATIONSHIPS. (1992)Expertise in forecasting performance of security analysts (1999)Audit Quality and Auditor Reputation: Evidence from Japan (2012)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Association between Auditor Litigation and Abnormal Accruals (2001)Financial statement analysis (2007)The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)The use of nonlinear, noncompensatory models in decision making. (1970)Conjoint Analysis in Consumer Research: Issues and Outlook (1978)Drawing Valid Meaning from Qualitative Data: Toward a Shared Craft (1984)Norm theory: Comparing reality to its alternatives. (1986)Comparison of Bayesian and regression approaches to the study of information processing in judgment (1971)Individual differences in reasoning: Implications for the rationality debate? (2000)Accounting for common method variance in cross-sectional research designs. (2001)Heuristic Decision Making (2010)On the psychology of prediction. (1973)The robust beauty of improper linear models in decision making. (1979)The Effects of Financial Incentives in Experiments: A Review and Capital-Labor-Production Framework (1999)Principles of forecasting : a handbook for researchers and practitioners (2001)Large Stakes and Big Mistakes (2009)Expert and Novice Performance in Solving Physics Problems (1980)Expertise in Problem Solving. (1981)Combining forecasts: A review and annotated bibliography (1990)Combining Forecasts (2001)Effective forecasting and judgmental adjustments: an empirical evaluation and strategies for improvement in supply-chain planning (2009)The relative influence of advice from human experts and statistical methods on forecast adjustments (2009)On the Evaluation of Structural Equation Models (1988)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Comparative fit indexes in structural models. (1990)Big Five Audits and Accounting Fraud* (2010)Auditor Choice in Politically Connected Firms (2013)Big Data as Complementary Audit Evidence (2015)Adaptive strategy selection in decision making. (1988)Compensation and Incentives: Practice vs. Theory (1988)Task Complexity: A Review and Analysis (1988)Pay for Performance in the Public Sector--Benefits and (Hidden) Costs (2009)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Corporate governance, accounting and finance: A review (2010)Detecting false financial statements using published data: some evidence from Greece (2002)Financial Statement Fraud: Insights from the Academic Literature (2008)Narcissus Enters the Courtroom: CEO Narcissism and Fraud (2012)
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References

  • 1974Linear models in decision making.1,878 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 1971A case study of graduate admissions: Application of three principles of human decision making.572 cited
  • 1990Database Models and Managerial Intuition: 50% Model + 50% Manager473 cited
  • 1990The market for audit services448 cited
  • 1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited
  • 2019Consideration of Fraud in a Financial Statement Audit407 cited
  • 2000Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation367 cited
  • 1990Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification342 cited
  • 1986Factors influencing the use of a decision rule in a probabilistic task333 cited
  • 1997Resource Allocation Decisions in Audit Engagements*261 cited
  • 1990Determinants of Fee Cutting on Initial Audit Engagements255 cited
  • 1992Effects of justification and a mechanical aid on judgment performance237 cited
  • 2001Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements235 cited

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1998
Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases
219 cited
  • 1997Reliance on Decision Aids: An Examination of Auditors' Assessment of Management Fraud.196 cited
  • Cited by

    • 2009The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force105 cited
    • 2010Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice95 cited
    • 2023It's a matter of style: The role of audit firms and audit partners in key audit matter reporting93 cited
    • 2017Multinational Group Audits: Problems Faced in Practice and Opportunities for Research93 cited
    • 2005Auditor Identification of Fraud Risk Factors and their Impact on Audit Programs89 cited
    • 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective88 cited
    • 2009Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome82 cited
    • 2006Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance79 cited
    • 2004The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market*76 cited
    • 2005The effect of non-audit services on client risk, acceptance and staffing decisions63 cited
    • 2018Customer-Base Concentration: Implications for Audit Pricing and Quality63 cited
    • 2019Auditors are Known by the Companies They Keep60 cited
    • 2020Improving Complex Audit Judgments: A Framework and Evidence*†59 cited
    • 2002Aggressive Client Reporting: Factors Affecting Auditors' Generation of Financial Reporting Alternatives59 cited
    • 2004The Effect of Competitive Bidding on Engagement Planning and Pricing*58 cited
    • 2011Auditor Workload Compression and Busy Season Auditor Switching56 cited