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Are Reviewers' Judgements Influenced by Memo Structure and Conclusions Documented in Audit Workpapers?
16 references·2 citing·45 second hop
Are Reviewers' Judgements Influenced by Memo Structure and Conclusions Documented in Audit Workpapers? (2001)Are Reviewers' Judgements Influenced by M…The effect of audit seniors’ decisions on working paper documentation and on partners’ decisions (1999)The effect of audit seniors’ …Hypothesis-Consistent Testing and Semantic Priming in the Anchoring Paradigm: A Selective Accessibility Model (1999)Hypothesis-Consistent Testing…Anchoring, Activation, and the Construction of Values (1999)Anchoring, Activation, and th…The audit review process: A characterization from the persuasion perspective (1997)The audit review process: A c…Auditing an Integrated Approach (1997)Auditing an Integrated Approa…A new look at anchoring effects: Basic anchoring and its antecedents. (1996)A new look at anchoring effec…The Persuasion Knowledge Model: How People Cope with Persuasion Attempts (1994)The Persuasion Knowledge Mode…Senior/Manager Differences in Audit Workpaper Review Performance (1994)Senior/Manager Differences in…Auditors' Sensitivity to Source Reliability (1994)Auditors' Sensitivity to Sour…The review process as a control for differential recall of evidence in auditor judgments (1993)The review process as a contr…Heuristics and biases: Expertise and task realism in auditing. (1991)Heuristics and biases: Expert…Sequential Belief Revision in Auditing. (1988)Sequential Belief Revision in…The Review Process and the Accuracy of Auditor Judgments (1985)The Review Process and the Ac…The Effect of the Review Process on Auditor Judgments (1985)The Effect of the Review Proc…The Impact of Hypothesis-Testing Strategies on Auditors' Use of Judgment Data (1984)The Impact of Hypothesis-Test…Propositions about the Psychology of Professional Judgment in Public Accounting (1984)Propositions about the Psycho…How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications? (2020)How does audit firm emphasis …Behavioral Economics und das Entscheidungsverhalten des Wirtschaftsprüfers : ein Forschungsüberblick (2004)Behavioral Economics und das …Perseverance in self-perception and social perception: Biased attributional processes in the debriefing paradigm. (1975)Contingent decision behavior. (1982)Confirmation, disconfirmation, and information in hypothesis testing. (1987)Judgemental adjustment of initial forecasts: Its effectiveness and biases (1995)Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements? (2019)The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors (2020)The Psychology of Interpersonal Relations. (1958)The Elaboration Likelihood Model of Persuasion (1986)Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)ATTITUDES AND ATTITUDE CHANGE (1997)Networked Narratives: UnderstandingWord-of-Mouth Marketing in Online Communities (2014)Marketing through Instagram influencers: the impact of number of followers and product divergence on brand attitude (2017)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Investor Psychology and Asset Pricing (2001)Comparison processes in social judgment: Mechanisms and consequences. (2003)Reference Points and Effort Provision (2011)Heuristic versus systematic information processing and the use of source versus message cues in persuasion. (1980)Understanding Attitudes and Predicting Social Behavior (1980)Mental Models (1983)Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review (2002)Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance (2004)The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence (2012)Subjective probability: A judgment of representativeness (1972)On the psychology of prediction. (1973)Unpacking, repacking, and anchoring: Advances in support theory. (1997)Ambiguity and Self-Evaluation: The Role of Idiosyncratic Trait Definitions in Self-Serving Assessments of Ability (2002)Incorporating the Irrelevant: Anchors in Judgments of Belief and Value (2002)Are Auditors' Judgments Sufficiently Regressive? (1981)Hypothesis evaluation from a Bayesian perspective. (1983)Revision of beliefs when a hypothesis is eliminated from consideration. (1985)Auditor Sensitivity to Earnings Management* (1994)Why Press Coverage of a Client Influences the Audit Opinion (2003)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)A Theory of Social Comparison Processes (1954)First offers as anchors: The role of perspective-taking and negotiator focus. (2001)The Social Psychology of Organizations. (1979)The Framing of Decisions and the Psychology of Choice (1981)Expertise in auditing: Myth or reality? (1989)Performance Pressure as a Double-edged Sword (2012)Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom (2019)Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits (1999)Detecting false financial statements using published data: some evidence from Greece (2002)The business risk audit: Origins, obstacles and opportunities (2006)The Anchoring-and-Adjustment Heuristic (2006)
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References

  • 1994The Persuasion Knowledge Model: How People Cope with Persuasion Attempts3,796 cited
  • 1996A new look at anchoring effects: Basic anchoring and its antecedents.798 cited
  • 1999Anchoring, Activation, and the Construction of Values601 cited
  • 1999Hypothesis-Consistent Testing and Semantic Priming in the Anchoring Paradigm: A Selective Accessibility Model596 cited
  • 1991Heuristics and biases: Expertise and task realism in auditing.437 cited
  • 1997Auditing an Integrated Approach396 cited
  • 1997The audit review process: A characterization from the persuasion perspective235 cited
  • 1984Propositions about the Psychology of Professional Judgment in Public Accounting216 cited
  • 1988Sequential Belief Revision in Auditing.164 cited
  • 1994Auditors' Sensitivity to Source Reliability156 cited
  • 1993The review process as a control for differential recall of evidence in auditor judgments152 cited
  • 1984The Impact of Hypothesis-Testing Strategies on Auditors' Use of Judgment Data128 cited
  • 1994Senior/Manager Differences in Audit Workpaper Review Performance114 cited
  • 1985The Effect of the Review Process on Auditor Judgments108 cited
  • 1999The effect of audit seniors’ decisions on working paper documentation and on partners’ decisions

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101 cited
  • 1985The Review Process and the Accuracy of Auditor Judgments95 cited
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    • 2020How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?23 cited
    • 2004Behavioral Economics und das Entscheidungsverhalten des Wirtschaftsprüfers : ein Forschungsüberblick0 cited