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Auditors' Use of Brainstorming in the Consideration of Fraud: Evidence from the Field
16 references·1 citing·44 second hop
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References

  • 1998Principles and Practice of Structural Equation Modeling36,041 cited
  • 1999Dual-process theories in social psychology6,102 cited
  • 1993Questionnaire Design, Interviewing and Attitude Measurement4,974 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1987Productivity loss in brainstorming groups: Toward the solution of a riddle.1,952 cited
  • 2005Psychological Testing: A Practical Approach to Design and Evaluation1,587 cited
  • 1997The emerging conceptualization of groups as information processors.1,428 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
  • 1983The freezing and unfreezing of lay-inferences: Effects on impressional primacy, ethnic stereotyping, and numerical anchoring1,065 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 1982Group versus individual performance: Are N + 1 heads better than one?917 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items

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825 cited
  • 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
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    • 2007Professional Skepticism: The Effects of a Partner’s Influence and the Presence of Fraud on Auditors’ Fraud Judgments and Actions17 cited