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The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence
4 references·16 citing·51 second hop
The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence (1996)The Influence of Auditors' Justification …Debiasing Audit Judgment with Accountability: A Framework and Experimental Results (1993)Debiasing Audit Judgment with…Peer Pressure and Partnerships (1992)Peer Pressure and PartnershipsDesigning Experiments and Analysing Data: A Model Comparison Perspective. 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(1980)Understanding Attitudes and Predicting Social Behavior (1980)Mental Models (1983)Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance (2004)The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence (2012)Determinants of Auditor Expertise (1990)Experience and the Ability to Explain Audit Findings (1990)Getting Inside the Black Box: A Field Study of Practices in “Effective” Audit Committees (2004)A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing (2014)Qualitative Research in Auditing: A Methodological Roadmap (2015)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Design and Analysis: A Researcher's Handbook (1975)The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment (2004)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)Audit Partner Specialization and Audit Fees: Some Evidence from Sweden* (2011)Moral Hazard in Teams (1982)Agency Problems and Residual Claims (1983)Production, Information Costs and Economic Organization (1996)Motivation, Knowledge Transfer, and Organizational Forms (2000)Identity and the Economics of Organizations (2005)Peers at Work (2009)Accountability: The neglected social context of judgment and choice. (1985)Heuristics and biases: Expertise and task realism in auditing. (1991)The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions (1997)Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues* (2004)A Theory of Cognitive Dissonance (1957)The case for motivated reasoning. 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(2010)The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)A Critique and Improvement of the CL Common Language Effect Size Statistics of McGraw and Wong (2000)Generalized Eta and Omega Squared Statistics: Measures of Effect Size for Some Common Research Designs. (2003)Calculating and reporting effect sizes to facilitate cumulative science: a practical primer for t-tests and ANOVAs (2013)
this work references cited by second hop

References

  • 1992Peer Pressure and Partnerships1,767 cited
  • 1991Designing Experiments and Analysing Data: A Model Comparison Perspective.1,229 cited
  • 1989The Curse of Knowledge in Economic Settings: An Experimental Analysis755 cited
  • 1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results366 cited

Cited by

  • 2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards290 cited
  • 1996Audit Analytical Procedures: A Field Investigation*279 cited
  • 2011Attitude, Machiavellianism and the Rationalization of Misreporting264 cited
  • 2013An accountability framework for financial statement auditors and related research questions262 cited
  • 1997Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments236 cited
  • 1997The audit review process: A characterization from the persuasion perspective235 cited
  • 2002Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review234 cited
  • 2012An Examination of the Credence Attributes of an Audit229 cited
  • 2005Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort216 cited
  • 2016Auditing Challenging Fair Value Measurements: Evidence from the Field

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213 cited
  • 2013Fraud in accounting, organizations and society: Extending the boundaries of research195 cited
  • 1999Accountability Effects on Auditors' Performance: The Influence of Knowledge, Problem-Solving Ability, and Task Complexity183 cited
  • 2013Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt180 cited
  • 2013Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors166 cited
  • 1999The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions165 cited
  • 2001Antecedents and Consequences of Independence Risk: Framework for Analysis162 cited