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The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures
14 references·16 citing·44 second hop
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References

  • 1981The Framing of Decisions and the Psychology of Choice17,834 cited
  • 1972Human Problem Solving6,221 cited
  • 1981Expertise in Problem Solving.1,414 cited
  • 1978Hypothesis-testing processes in social interaction.937 cited
  • 1989Behavioral research in accounting741 cited
  • 1990Determinants of Auditor Expertise638 cited
  • 1990In search of insight530 cited
  • 2011The processes of creative thinking.475 cited
  • 1990Experience and the Ability to Explain Audit Findings424 cited
  • 2014Contemporary Accounting Research410 cited
  • 2015PROBLEM SOLVING AND CREATIVITY324 cited
  • 1996Audit Analytical Procedures: A Field Investigation*279 cited
  • 1985Availability and the Generation of Hypotheses in Analytical Review262 cited
  • 1984On the importance of identifying the correct ‘problem space’58 cited

Cited by

  • 2011Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators109 cited
  • 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective

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88 cited
  • 2009The Impact of Positive and Negative Mood on the Hypothesis Generation and Ethical Judgments of Auditors85 cited
  • 2022Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective84 cited
  • 2017When Do Auditors Use Specialists' Work to Improve Problem Representations of and Judgments about Complex Estimates?76 cited
  • 2009Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach71 cited
  • 2006The Effects of Experience on Complex Problem Representation and Judgment In Auditing: An Experimental Investigation61 cited
  • 2018A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming60 cited
  • 2013Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt58 cited
  • 2012Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?54 cited
  • 2019Analytical Procedures: Are More Good Ideas Always Better for Audit Quality?50 cited
  • 2000Decision Processes in Audit Evidential Planning: A Multistage Investigation50 cited
  • 2016Does Ethical Culture in Audit Firms Support Auditor Objectivity?43 cited
  • 2016An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria39 cited
  • 2019Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions39 cited
  • 2013How Does an Initial Expectation Bias Influence Auditors' Application and Performance of Analytical Procedures?35 cited