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Bayesian and Belief‐Functions Formulas for Auditor Independence Risk Assessment
16 references·0 citing·48 second hop
Bayesian and Belief‐Functions Formulas for Auditor Independence Risk Assessment (2009)Bayesian and Belief‐Functions Formulas fo…Decision Making Under Dempster–Shafer Uncertainties (2008)Decision Making Under Dempste…Professional Service Fees and Auditor Objectivity (2004)Professional Service Fees and…Investors' Perceptions of Earnings Quality, Auditor Independence, and the Usefulness of Audited Financial Information (2003)Investors' Perceptions of Ear…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Antecedents and Consequences of Independence Risk: Framework for Analysis (2001)Antecedents and Consequences …Considering Social Subsystem Costs and Benefits in Information Technology Investment Decisions: A View from the Field on Anticipated Payoffs (2000)Considering Social Subsystem …Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning (1996)Auditors' behaviour in an aud…An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors (1994)An analysis of the associatio…Advances in the Dempster-Shafer theory of evidence (1994)Advances in the Dempster-Shaf…Auditor underreporting of time and moral reasoning: An experimental lab study* (1992)Auditor underreporting of tim…Ethical judgments in accounting: A cognitive-developmental perspective (1990)Ethical judgments in accounti…Linear utility theory for belief functions (1989)Linear utility theory for bel…FROM IS TO OUGHT: How to Commit the Naturalistic Fallacy and Get Away with It in the Study of Moral Development (1971)FROM IS TO OUGHT: How to Comm…Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)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)Performance matched discretionary accrual measures (2005)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The effect of bonus schemes on accounting decisions (1985)Corporate governance and disclosures on the transition to International Financial Reporting Standards (2008)Understanding the Relation between Financial Reporting Quality and Audit Quality (2016)Measuring Audit Quality (2019)Nebraska Symposium on Motivation, 1972 (1974)Development in Judging Moral Issues (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments (2001)Behavioral Ethics in Organizations: A Review (2006)13 Ethical Decision Making: Where We’ve Been and Where We’re Going (2008)Foundations of Behavioral Research (1967)Book Reviews: Kerlinger, Fred N. 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References

  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 1971FROM IS TO OUGHT: How to Commit the Naturalistic Fallacy and Get Away with It in the Study of Moral Development1,134 cited
  • 1994Advances in the Dempster-Shafer theory of evidence1,030 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 1994An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors309 cited
  • 2004Professional Service Fees and Auditor Objectivity280 cited
  • 1989Linear utility theory for belief functions252 cited
  • 1990Ethical judgments in accounting: A cognitive-developmental perspective231 cited
  • 1992Auditor underreporting of time and moral reasoning: An experimental lab study*218 cited
  • 2003Investors' Perceptions of Earnings Quality, Auditor Independence, and the Usefulness of Audited Financial Information185 cited
  • 1996Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning166 cited
  • 2001Antecedents and Consequences of Independence Risk: Framework for Analysis

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162 cited
  • 2008Decision Making Under Dempster–Shafer Uncertainties158 cited
  • 2000Considering Social Subsystem Costs and Benefits in Information Technology Investment Decisions: A View from the Field on Anticipated Payoffs150 cited
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