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

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References

1990Hindsight: Biased judgments of past events after the outcomes are known.854 cited
1991The hindsight bias: A meta-analysis448 cited
1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited
1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results366 cited
1995The Ability of Professional Standards to Mitigate Aggressive Reporting.161 cited
1993The review process as a control for differential recall of evidence in auditor judgments152 cited
1989Juror decision making, attitudes, and the hindsight bias.115 cited
1994The Effects of Hindsight Bias on Jurors' Evaluations of Auditor Decisions114 cited
1993Evaluation of auditor decisions: Hindsight bias effects and the expectation gap88 cited
1982Loss Contingency Reports and Stock Prices: An Empirical Study88 cited
1991Effect of self-relevance of an event on hindsight bias: The foreseeability of a layoff.85 cited
1992The effect of outcome knowledge on auditors' judgmental evaluations34 cited

Cited by

2015Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from D utch Bankers, Audited Companies and Auditors47 cited
2020The audit expectation gap: A review of the academic literature44 cited

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2002A Research Note on the Influence of Outcome Knowledge on Audit Partners' Judgments41 cited

2020Key audit matter and auditor liability: evidence from auditor evaluators in Thailand29 cited

2011Numeric‐to‐verbal translation of probability expressions in SFAS 524 cited

2016The Effect of Information Choice on Auditors' Judgments and Confidence20 cited

2002An empirical investigation of context‐dependent communications between auditors and bankers20 cited

2007Judges' Attitudes toward the Public Accounting Profession20 cited

2004AUDITOR’S RESPONSIBILITY AND INDEPENDENCE: EVIDENCE FROM CHINA18 cited

2012Improving the Quality of Financial-Statement Audits by Updating External Auditors’ Accountabilities16 cited

2018Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates?15 cited

2024Cognitive dissonance and auditor professional skepticism15 cited

2013Modification of the Audit Report: Mitigating Investor Attribution by Disclosing the Auditor's Judgment Process15 cited

2014Corporate Governance, Auditing, and Reporting Distortions14 cited

2016Assets and Liabilities: When Do They Exist?14 cited

2004Behavioral Economics und das Entscheidungsverhalten des Wirtschaftsprüfers : ein Forschungsüberblick0 cited