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Effects of Technical Department’s Advice, Quality Assessment Standards, and Client Justifications on Auditors’ Propensity to Accept Client-Preferred Accounting Methods
16 references·7 citing·45 second hop
Effects of Technical Department’s Advice, Quality Assessment Standards, and Client Justifications on Auditors’ Propensity to Accept Client-Preferred Accounting Methods (2010)Effects of Technical Department’s Advice,…Using advice from multiple sources to revise and improve judgments (2006)Using advice from multiple so…Advice taking and decision-making: An integrative literature review, and implications for the organizational sciences (2006)Advice taking and decision-ma…A comparison of auditor and client initial negotiation positions and tactics (2006)A comparison of auditor and c…Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)Judgment and Decision Making …The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods (2003)The Effect of Quality Assessm…Receiving other people’s advice: Influence and benefit (2003)Receiving other people’s advi…Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context (2003)Effects of Authoritative Guid…Advice Taking in Decision Making: Egocentric Discounting and Reputation Formation (2000)Advice Taking in Decision Mak…Analysts' Reactions to Warnings of Negative Earnings Surprises (1999)Analysts' Reactions to Warnin…The persuasiveness of audit evidence: The case of accounting policy decisions (1997)The persuasiveness of audit e…Taking Advice: Accepting Help, Improving Judgment, and Sharing Responsibility (1997)Taking Advice: Accepting Help…Elastic Justification: How Tempting but Task-Irrelevant Factors Influence Decisions (1995)Elastic Justification: How Te…Cueing and Cognitive Conflict in Judge-Advisor Decision Making (1995)Cueing and Cognitive Conflict…The case for motivated reasoning. (1990)The case for motivated reason…The Elaboration Likelihood Model of Persuasion (1986)The Elaboration Likelihood Mo…The Elaboration Likelihood Model of Persuasion (1986)The Elaboration Likelihood Mo…Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?* (2020)Revising Audit Plans to Addre…Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations* (2020)Revealing Oz: Institutional W…Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter? (2020)Effects of Advice on Auditor …External Auditors' Judgment and Decision Making: An Audit Process Task Analysis (2018)External Auditors' Judgment a…Overcoming Communication Challenges: Can Taking the Specialist's Perspective Improve Auditors' Critical Evaluation and Integration of the Specialist's Work? 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References

  • 1990The case for motivated reasoning.9,014 cited
  • 1986The Elaboration Likelihood Model of Persuasion8,811 cited
  • 1986The Elaboration Likelihood Model of Persuasion3,202 cited
  • 2006Advice taking and decision-making: An integrative literature review, and implications for the organizational sciences1,007 cited
  • 2000Advice Taking in Decision Making: Egocentric Discounting and Reputation Formation698 cited
  • 2003Receiving other people’s advice: Influence and benefit651 cited
  • 1997Taking Advice: Accepting Help, Improving Judgment, and Sharing Responsibility592 cited
  • 1995Cueing and Cognitive Conflict in Judge-Advisor Decision Making429 cited
  • 2003The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods369 cited
  • 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective305 cited
  • 2003Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context274 cited
  • 2006Using advice from multiple sources to revise and improve judgments244 cited
  • 1995Elastic Justification: How Tempting but Task-Irrelevant Factors Influence Decisions242 cited
  • 1997The persuasiveness of audit evidence: The case of accounting policy decisions

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170 cited
  • 1999Analysts' Reactions to Warnings of Negative Earnings Surprises145 cited
  • 2006A comparison of auditor and client initial negotiation positions and tactics121 cited
  • Cited by

    • 2020Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations*28 cited
    • 2017Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial26 cited
    • 2020Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*25 cited
    • 2014Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values21 cited
    • 2018External Auditors' Judgment and Decision Making: An Audit Process Task Analysis18 cited
    • 2017Overcoming Communication Challenges: Can Taking the Specialist's Perspective Improve Auditors' Critical Evaluation and Integration of the Specialist's Work?17 cited
    • 2020Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter?9 cited