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The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective
16 references·9 citing·44 second hop
The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective (1999)The Effect of Independence on Decisions c…Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…Economics, Business Principles and Moral Sentiments (1997)Economics, Business Principle…Creative compliance in financial reporting (1996)Creative compliance in financ…The influence of Country and Industry on Ethical Perceptions of Senior Executives in the U.S. and Europe (1995)The influence of Country and …Incorporation and the audit market (1995)Incorporation and the audit m…Cultures and Organizations: Software of the Mind. (1993)Cultures and Organizations: S…Auditee Incentives for Auditor Independence: The Case of Nonaudit Services. (1993)Auditee Incentives for Audito…An Investigation of the Reporting of Questionable Acts in an International Setting (1993)An Investigation of the Repor…Auditor independence judgments: A cognitive‐developmental model and experimental evidence* (1990)Auditor independence judgment…Ten years of research on the false-consensus effect: An empirical and theoretical review. (1987)Ten years of research on the …The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence (1986)The Effect of Nonaudit Servic…International dimensions of organizational behavior (1986)International dimensions of o…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Development in Judging Moral Issues (1980)Development in Judging Moral …The “false consensus effect”: An egocentric bias in social perception and attribution processes (1977)The “false consensus effect”:…The philosophy of auditing. (1964)The philosophy of auditing.Stakeholders' perception of the independence of statutory auditors in Nigeria (2011)Stakeholders' perception of t…Client Risk Factors and Audit Resource Allocation Decisions (2011)Client Risk Factors and Audit…International website disclosure of codes of ethics: auditor‐specific and stock‐exchange‐listing differences (2010)International website disclos…The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures (2009)The impact of cultural enviro…Perspektiv på revision : tankemönster, förväntningsgap och dilemman (2007)Perspektiv på revision : tank…Auditors' Willingness to Advocate Client-Preferred Accounting Principles (2004)Auditors' Willingness to Advo…An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors’ Ethical Reasoning (2004)An Investigation of Social In…Danish Evidence of Auditors' Level of Moral Reasoning and Predisposition to Provide Fair Judgements (2003)Danish Evidence of Auditors' …Auditor Independence: A Comparative Descriptive Study of the UK, France and Italy (2002)Auditor Independence: A Compa…A Theory of Social Comparison Processes (1954)The Psychology of Interpersonal Relations. (1958)Availability: A heuristic for judging frequency and probability (1973)What is Social Comparison and How Should We Study it? (1996)Social Discrimination and Tolerance in Intergroup Relations: Reactions to Intergroup Difference (1999)How “phubbing” becomes the norm: The antecedents and consequences of snubbing via smartphone (2016)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Culture's Consequences: International Differences in Work-Related Values. (1983)Legal Determinants of External Finance (1997)The determinants of Internet financial reporting (2002)An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan (2007)Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany (2008)On the psychology of prediction. (1973)The processes of causal attribution. (1973)Downward comparison principles in social psychology. (1981)Theory and research concerning social comparisons of personal attributes. (1989)Motivated closing of the mind: "Seizing" and "freezing." (1996)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Quality: Insights from the Academic Literature (2012)Audit Fees and Auditor Size: Further Evidence (1986)THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)Auditor Independence and Audit Quality (2014)The External Control of Organizations. (1978)Measuring Organizational Cultures: A Qualitative and Quantitative Study Across Twenty Cases (1990)An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment (2001)The influence of culture on accountants’ application of financial reporting rules (2007)Risk Monitoring and Control in Audit Firms: A Research Synthesis (2008)Leaders, Values, and Organizational Climate: Examining Leadership Strategies for Establishing an Organizational Climate Regarding Ethics (2004)A Cross-Cultural Examination of the Endorsement of Ethical Leadership (2006)Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006)CURRENT RESEARCH IN SOCIAL PSYCHOLOGY (1996)Moral identity and the expanding circle of moral regard toward out-groups. (2003)Reconceptualizing the Model of Multiple Dimensions of Identity: The Role of Meaning-Making Capacity in the Construction of Multiple Identities (2007)Searching for Common Threads: Understanding the Multiple Effects of Diversity in Organizational Groups (1996)What Makes Teams Work: Group Effectiveness Research from the Shop Floor to the Executive Suite (1997)Transnational Transfer of Strategic Organizational Practices: A Contextual Perspective (1999)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Conservation of Resources in the Organizational Context: The Reality of Resources and Their Consequences (2017)
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References

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  • 1977The “false consensus effect”: An egocentric bias in social perception and attribution processes3,163 cited
  • 1986International dimensions of organizational behavior3,125 cited
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  • 1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
  • 1993An Investigation of the Reporting of Questionable Acts in an International Setting251 cited
  • 1990Auditor independence judgments: A cognitive‐developmental model and experimental evidence*177 cited
  • 1993Auditee Incentives for Auditor Independence: The Case of Nonaudit Services.158 cited
  • 1995The influence of Country and Industry on Ethical Perceptions of Senior Executives in the U.S. and Europe152 cited
  • 1997Economics, Business Principles and Moral Sentiments132 cited
  • 1995

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Incorporation and the audit market
125 cited
  • 1996Creative compliance in financial reporting99 cited
  • Cited by

    • 2009The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures44 cited
    • 2002Auditor Independence: A Comparative Descriptive Study of the UK, France and Italy37 cited
    • 2011Client Risk Factors and Audit Resource Allocation Decisions31 cited
    • 2003Danish Evidence of Auditors' Level of Moral Reasoning and Predisposition to Provide Fair Judgements25 cited
    • 2004An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors’ Ethical Reasoning22 cited
    • 2011Stakeholders' perception of the independence of statutory auditors in Nigeria22 cited
    • 2004Auditors' Willingness to Advocate Client-Preferred Accounting Principles20 cited
    • 2007Perspektiv på revision : tankemönster, förväntningsgap och dilemman20 cited
    • 2010International website disclosure of codes of ethics: auditor‐specific and stock‐exchange‐listing differences9 cited