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ACCOUNTABILITY AND AUDITORS' JUDGMENTS ABOUT CONTINGENT EVENTS · Study

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ArticleACCOUNTABILITY AND AUDITORS' JUDGMENTS ABOUT CONTINGENT EVENTS

Thomas A. Buchman1996

Article1996

ACCOUNTABILITY AND AUDITORS' JUDGMENTS ABOUT CONTINGENT EVENTS

Thomas A. Buchman · Philip E. Tetlock · Ronald O. Reed

87 citations·0/0 files stored·Journal of Business Finance &amp Accounting

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 87 citations exist upstream.

References

1981Impression Management: The Self-Concept, Social Identity, and Interpersonal Relations.1981Behavioral Decision Theory: Processes of Judgement and Choice 1982Contingent decision behavior.1983Accountability and complexity of thought.1978A Contingency Model for the Selection of Decision Strategies 1983A socioanalytic theory of personality.1985Accountability: The neglected social context of judgment and choice.1987Accountability and judgment processes in a personality prediction task.

Cited by

2009Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome 2013How Does the Strength of the Financial Regulatory Regime Influence Auditors' Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards 2010Negative Affect: A Consequence of Multiple Accountabilities in Auditing 2012Mandatory Disclosure of the Engagement Partner's Identity: Potential Benefits and Unintended Consequences 2011Can Auditors be Independent? Experimental Evidence on the Effects of Client Type 2018Realigning Auditors' Accountability: Experimental Evidence 2008See No Evil: When We Overlook Other People's Unethical Behavior

Details

Year1996

Typearticle

Published1996-04-01

VenueJournal of Business Finance &amp Accounting

ISSN-L0306-686X

Languageen

Citations87

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1111/j.1468-5957.1996.tb01128.x

openalex_workW2158289750

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