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The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information

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References

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1988Adaptive strategy selection in decision making.1,953 cited
1974The harassed decision maker: Time pressures, distractions, and the use of evidence.753 cited
1985Accountability: The neglected social context of judgment and choice.625 cited
1981The effect of time pressure on risky choice behavior510 cited
1997Auditing an Integrated Approach396 cited
1960INFORMATION INPUT OVERLOAD AND PSYCHOPATHOLOGY370 cited
1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results366 cited
1990The Effects of Time Pressure and Audit Program Structure on Audit Performance353 cited
1990Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification342 cited
1979The contingency model for the selection of decision strategies: An empirical test of the effects of significance, accountability, and reversibility280 cited
1992Effects of justification and a mechanical aid on judgment performance237 cited
1997Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments236 cited
1976

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Auditing: An Integrated Approach

191 cited

1994An Empirical Exploration of Complex Accountability in Public Accounting190 cited

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2005Blinded by the Light: Information Overload and its Consequences for Securities Regulation152 cited
2015Group judgment and decision making in auditing: Past and future research146 cited
2003Why Press Coverage of a Client Influences the Audit Opinion137 cited
2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective130 cited
2000The Effect of Accountability and Time Budgets on Auditors' Testing Strategies127 cited
2011The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments126 cited
2000The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting120 cited
2006Ameliorating Conflicts Of Interest In Auditing: Effects Of Recent Reforms On Auditors And Their Clients119 cited
2002The impact of affective information on the professional judgments of more experienced and less experienced auditors119 cited
2013Auditors' time pressure: does ethical culture support audit quality?113 cited
2021How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits111 cited
2007Feasibility of using student subjects in accounting experiments: a review107 cited
2006The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals105 cited
2011Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud99 cited
2012Audit Quality Indicators: Insights from the Academic Literature95 cited
2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective88 cited