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An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers
7 references·10 citing·50 second hop
An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers (2010)An Analysis of SEC and PCAOB Enforcement …A Model and Literature Review of Professional Skepticism in Auditing (2009)A Model and Literature Review…Engagement Quality Reviews: A Comparison of Audit Firm Practices (2007)Engagement Quality Reviews: A…The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods (2003)The Effect of Quality Assessm…Judging Auditors' Technical Knowledge (1997)Judging Auditors' Technical K…Research in and development of audit-decisions aids (1995)Research in and development o…Problem-centred research and knowledge-based theory in the professional accounting setting (1993)Problem-centred research and …The case for motivated reasoning. (1990)The case for motivated reason…The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature (2023)The roles and interplay of en…The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality (2022)The Effect of Audit Firm Inte…Auditors' response to management confidence and misstatement risk (2022)Auditors' response to managem…Understanding vocational accounting students’ attitudes towards sustainable development (2020)Understanding vocational acco…The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions (2019)The Effect of Fraud Risk Asse…“Problem” directors and audit fees (2019)“Problem” directors and audit…Trust and Professional Skepticism in the Relationship between Auditors and Clients: Overcoming the Dichotomy Myth (2016)Trust and Professional Skepti…A Summary of 10 Years of PCAOB Research: What Have We Learned? (2013)A Summary of 10 Years of PCAO…The Impact of Accounting Students’ Professional Skepticism on their Ethical Perception of Earnings Management (2012)The Impact of Accounting Stud…Opportunities for Task‐Level Research within the Audit Process (2010)Opportunities for Task‐Level …ASPECTS OF THE THEORY OF SYNTAX (1964)Perception in chess (1973)Beamtimes and Lifetimes (1988)Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness* (1994)Detecting Framing Effects in Financial Statements* (1995)Industry- versus Task-Based Experience and Auditor Performance (2011)Public Company Accounting Oversight Board (2012)A summary of 10 years of PCAOB research: What have we learned?✩ (2013)Investigating Inspection Risk: An Analysis of PCAOB Inspections and Internal Quality Reviews (2016)Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments (2017)Design and Analysis: A Researcher's Handbook (1975)Why Firms Voluntarily Disclose Bad News (1994)Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity (2007)Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions (2010)Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability (2016)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Auditor independence, ‘low balling’, and disclosure regulation (1981)Development of a Scale to Measure Professional Skepticism (2010)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions (2015)The Handbook of Social Psychology (1969)Confirmation Bias: A Ubiquitous Phenomenon in Many Guises (1998)Well-being : the foundations of hedonic psychology (1999)False-Positive Psychology (2011)A Theory of Cognitive Dissonance (2017)Audit Analytical Procedures: A Field Investigation* (1996)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making (2015)When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists (2015)An experimental investigation of the interaction effect of management training ground and reporting lines on internal auditors’ objectivity (2018)In A Different Voice: Psychological Theory And Women's Development (1982)Behavioral research in accounting (1989)The impact of self-deception and professional skepticism on perceptions of ethicality (2017)Does Accounting Education Affect Professional Skepticism and Audit Judgment? (2018)The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis (2021)Case Study Research: Design and Methods (1984)Building Theories from Case Study Research (1989)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism (2018)Competence trust, goodwill trust and negotiation power in auditor-client relationships (2019)In auditor we trust: 44 years of research on the auditor-client relationship and future research directions (2021)Subjective confidence in forecasts (1982)The effects of instruction and experience on the acquisition of auditing knowledge (1994)Eliminating recency with self‐review: the case of auditors' ‘going concern’ judgments (2002)Auditor Negotiations: An Examination of the Efficacy of Intervention Methods (2005)The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments (2010)The Influence of Business-Process-Focused Audit Support Software on Analytical Procedures Judgments (2003)Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions (2007)The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure (2014)
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References

  • 1990The case for motivated reasoning.9,014 cited
  • 2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
  • 2003The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods369 cited
  • 1997Judging Auditors' Technical Knowledge98 cited
  • 1995Research in and development of audit-decisions aids75 cited
  • 2007Engagement Quality Reviews: A Comparison of Audit Firm Practices72 cited
  • 1993Problem-centred research and knowledge-based theory in the professional accounting setting66 cited

Cited by

  • 2016Trust and Professional Skepticism in the Relationship between Auditors and Clients: Overcoming the Dichotomy Myth46 cited
  • 2010Opportunities for Task‐Level Research within the Audit Process38 cited
  • 2012The Impact of Accounting Students’ Professional Skepticism on their Ethical Perception of Earnings Management34 cited
  • 2020Understanding vocational accounting students’ attitudes towards sustainable development30 cited
  • 2023The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature27 cited
  • 2019The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions27 cited
  • 2013

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A Summary of 10 Years of PCAOB Research: What Have We Learned?
27 cited
  • 2022The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality26 cited
  • 2019“Problem” directors and audit fees21 cited
  • 2022Auditors' response to management confidence and misstatement risk17 cited