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The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation

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References

2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
2016International Federation of Accountants (IFAC)390 cited
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2012Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research337 cited
2004The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment317 cited
1995Debiasing the Curse of Knowledge in Audit Judgment.200 cited
2016The Outcome Effect and Professional Skepticism144 cited
1997Outcome effects: The impact of decision process and outcome controllability86 cited
1993Analyzing the variance investigation decision: The effects of outcomes, mental accounting, and68 cited
2014We Don't Replicate Accounting Research—Or Do We?47 cited
1997Debiasing Framing Effects in Auditors' Internal Control Judgments and Testing Decisions*44 cited
2012Shared Visual Attention Reduces Hindsight Bias22 cited

Cited by

2022Walking the Talk? Managing Errors in the Audit Profession*26 cited
2020Data Analytics and Skeptical Actions: The Countervailing Effects of False Positives and Consistent Rewards for Skepticism26 cited

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2022Factors affecting the professional skepticism of independent auditors in Viet Nam18 cited

2021Undermining the Benefits of Richer Data Visualization: Does Audit Procedure Categorization Influence Auditors' Responsiveness to Concerning Data Anomalies?16 cited

2024Cognitive dissonance and auditor professional skepticism15 cited

2023Examining the moderating role of principle-based entity of luxury brands and its effects on perceived CSR motives, consumer situational scepticism and brand resonance10 cited