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The persuasiveness of audit evidence: The case of accounting policy decisions · Study

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ArticleThe persuasiveness of audit evidence: The case of accounting policy decisions

Steven E. Salterio1997

Article1997

The persuasiveness of audit evidence: The case of accounting policy decisions

Steven E. Salterio · Lisa L. Koonce

170 citations·0/0 files stored·Accounting Organizations and Society

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

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References

1974Judgment under Uncertainty: Heuristics and Biases 1975Judgment under Uncertainty: Heuristics and Biases 1985Positive Accounting Theory 2015Communication and Persuasion: Central and Peripheral Routes to Attitude Change 1980Analogical problem solving 1988Communication and Persuasion: Central and Peripheral Routes to Attitude Change 1964The philosophy of auditing.1988An Analysis of Auditor Litigation and Audit Service Quality.

Cited by

2003Audit committee support for auditors: The effects of materiality justification and accounting precision 2005Auditor Negotiations: An Examination of the Efficacy of Intervention Methods 2015Group judgment and decision making in auditing: Past and future research 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective 2004Does Investor Selection of Auditors Enhance Auditor Independence?2001Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems

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Year1997

Typearticle

Published1997-08-01

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations170

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0361-3682(97)00002-0

openalex_workW2163991815

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2017The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments

2003Experimental judgment and decision research in auditing: the first 25 years of AOS