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Auditor evaluation of loss contingencies*

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References

2007The Expected Utility Model: Its Variants, Purposes, Evidence and Limitations1,428 cited
1997Auditing an Integrated Approach396 cited
1981The Impact of Group Processing on Selected Audit Disclosure Decisions89 cited
1989Judging the probability of a contingent loss: An empirical study*49 cited
1990Approaches to dealing with risk and uncertainty28 cited

Cited by

2007Signal Words and Signal Icons in Application Control and Information Technology Exception Messages—Hazard Matching and Habituation Effects51 cited
2004A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines26 cited
2011Numeric‐to‐verbal translation of probability expressions in SFAS 524 cited
1999Interpretations of Probability Expressions: A Comparison Between Standard‐Setters and Accountants21 cited
2016The impact of gender difference on the interpretation of uncertainty expressions19 cited
2011Improving consistency in interpreting SFAS 5 probability phrases14 cited
2016Assets and Liabilities: When Do They Exist?14 cited

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