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Outcome Information and the "Expectation Gap": The Case of Loss Contingencies · Study

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ArticleOutcome Information and the "Expectation Gap": The Case of Loss Contingencies

William R. Kinney1996

Article1996

Outcome Information and the "Expectation Gap": The Case of Loss Contingencies

William R. Kinney · Mark W. Nelson

62 citations·0/0 files stored·Journal of Accounting Research

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

Abstract

Loss contingencies, Expectation gap, Auditor judgment, Preresolution information

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References

1990Hindsight: Biased judgments of past events after the outcomes are known.1991The hindsight bias: A meta-analysis 1994Auditor Litigation and Modified Reporting on Bankrupt Clients 1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results 1995The Ability of Professional Standards to Mitigate Aggressive Reporting.1993The review process as a control for differential recall of evidence in auditor judgments 1989Juror decision making, attitudes, and the hindsight bias.1994The Effects of Hindsight Bias on Jurors' Evaluations of Auditor Decisions

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2015Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from D utch Bankers, Audited Companies and Auditors 2020The audit expectation gap: A review of the academic literature 2002A Research Note on the Influence of Outcome Knowledge on Audit Partners' Judgments 2020Key audit matter and auditor liability: evidence from auditor evaluators in Thailand 2011Numeric‐to‐verbal translation of probability expressions in SFAS 5

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Details

Year1996

Typearticle

Published1996-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations62

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2307/2491503

openalex_workW2330412908

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2007Judges' Attitudes toward the Public Accounting Profession

2016The Effect of Information Choice on Auditors' Judgments and Confidence

2002An empirical investigation of context‐dependent communications between auditors and bankers