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The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods
10 references·16 citing·40 second hop
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this work references cited by second hop

References

  • 1990The case for motivated reasoning.9,014 cited
  • 1975Design and Analysis: A Researcher's Handbook5,822 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 1992Motivated skepticism: Use of differential decision criteria for preferred and nonpreferred conclusions.1,327 cited
  • 1988Rational choice in an uncertain world1,292 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
  • 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.896 cited
  • 1998Motivated sensitivity to preference-inconsistent information.417 cited
  • 1997The Impossibility of Auditor Independence396 cited

Cited by

  • 2010Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions341 cited
  • 2007Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity331 cited
  • 2016Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability314 cited
  • 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective

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305 cited
  • 2014Auditor Mindsets and Audits of Complex Estimates295 cited
  • 2007Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches286 cited
  • 2018Grounding the professional skepticism construct in mindset and attitude theory: A way forward265 cited
  • 2013An accountability framework for financial statement auditors and related research questions262 cited
  • 2012The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors231 cited
  • 2019Theory Testing and Process Evidence in Accounting Experiments219 cited
  • 2010The Balanced Scorecard as a Strategy-Evaluation Tool: The Effects of Implementation Involvement and a Causal-Chain Focus208 cited
  • 2012Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach207 cited
  • 2008Risk Monitoring and Control in Audit Firms: A Research Synthesis206 cited
  • 2016Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information193 cited
  • 2014The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments191 cited
  • 2006Auditing Fair Value Measurements: A Synthesis of Relevant Research175 cited