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Analytical Procedures: Are More Good Ideas Always Better for Audit Quality?
16 references·5 citing·51 second hop
Analytical Procedures: Are More Good Ideas Always Better for Audit Quality? (2019)Analytical Procedures: Are More Good Idea…Big Data and Analytics in the Modern Audit Engagement: Research Needs (2017)Big Data and Analytics in the…Using PLS path modeling in new technology research: updated guidelines (2016)Using PLS path modeling in ne…Prediction-oriented modeling in business research by means of PLS path modeling: Introduction to a JBR special section (2016)Prediction-oriented modeling …Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt (2013)Auditors’ Professional Skepti…The World Has Changed—Have Analytical Procedure Practices?* (2010)The World Has Changed—Have An…The World Has Changed—Have Analytical Procedure Practices? (2010)The World Has Changed—Have An…When debiasing backfires: Accessible content and accessibility experiences in debiasing hindsight. (2002)When debiasing backfires: Acc…The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures (2001)The effects of experience and…Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments (2000)Auditors' Consideration of Co…The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence (1996)The Influence of Auditors' Ju…Audit Analytical Procedures: A Field Investigation* (1996)Audit Analytical Procedures: …Multiple explanation: A consider-an-alternative strategy for debiasing judgments. (1995)Multiple explanation: A consi…Experience and the Ability to Explain Audit Findings (1990)Experience and the Ability to…Determinants of Auditor Expertise (1990)Determinants of Auditor Exper…Availability and the Generation of Hypotheses in Analytical Review (1985)Availability and the Generati…Anchoring and Adjustment in Probabilistic Inference in Auditing (1981)Anchoring and Adjustment in P…Two minds and double entries: an application of cognitive psychology to corporate reporting (2023)Two minds and double entries:…The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan (2023)The impact of COVID-19 on the…Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities (2022)Impact of the COVID-19 Pandem…DAMPAK COVID-19 TERHADAP KUALITAS AUDIT PERUSAHAAN (STUDI LITERATUR) (2021)DAMPAK COVID-19 TERHADAP KUAL…Why Financial Executives Do Bad Things: The Effects of the Slippery Slope and Tone at the Top on Misreporting Behavior (2020)Why Financial Executives Do B…Perception in chess (1973)Categorization of Natural Objects (1981)A model of the effects of audit task complexity (1994)Principles of Categorization (2002)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)A Review of the Archival Literature on Audit Partners (2017)Availability: A heuristic for judging frequency and probability (1973)Hindsight is not equal to foresight: The effect of outcome knowledge on judgment under uncertainty. (1975)Judgment under Uncertainty: Heuristics and Biases (1975)Ambiguity and Self-Evaluation: The Role of Idiosyncratic Trait Definitions in Self-Serving Assessments of Ability (2002)Attitudes and Attitude Change (2010)Attitudes and Attitude Change (2014)Human Problem Solving (1972)Subjective probability: A judgment of representativeness (1972)The magical number seven, plus or minus two: Some limits on our capacity for processing information. (1994)Comparing Is Believing: A Selective Accessibility Model of Judgmental Anchoring (1999)Research Methods in Accounting (2003)The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments (2004)The Curse of Knowledge in Economic Settings: An Experimental Analysis (1989)Designing Experiments and Analysing Data: A Model Comparison Perspective. (1991)Peer Pressure and Partnerships (1992)Behavioral Evidence on the Effects of Principles- and Rules-Based Standards (2003)Attitude, Machiavellianism and the Rationalization of Misreporting (2011)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives (1999)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)Partial Least Squares Structural Equation Modeling (2017)When to use and how to report the results of PLS-SEM (2018)Assessing measurement model quality in PLS-SEM using confirmatory composite analysis (2019)The philosophy of auditing. (1964)Variants of uncertainty (1982)The audit review process: A characterization from the persuasion perspective (1997)An analysis of experience effects on audit committee members' oversight judgments (1998)Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review (2002)PLS-SEM: Indeed a Silver Bullet (2011)A primer on partial least squares structural equation modeling (PLS-SEM) (2015)Public Acceptance of Fully Automated Driving: Effects of Social Trust and Risk/Benefit Perceptions (2018)Assessing the eco-environmental performance: an PLS-SEM approach with practice-based view (2020)Next-generation prediction metrics for composite-based PLS-SEM (2020)A model for types and levels of human interaction with automation (2000)Competing on Analytics: The New Science of Winning (2007)The Innovator's Dilemma: When New Technologies Cause Great Firms to Fail (2013)Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum (2019)Motivation to use big data and big data analytics in external auditing (2019)The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology* (2021)Getting Inside the Black Box: A Field Study of Practices in “Effective” Audit Committees (2004)A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing (2014)Qualitative Research in Auditing: A Methodological Roadmap (2015)Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment (1993)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011)
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References

  • 2016Using PLS path modeling in new technology research: updated guidelines7,156 cited
  • 1990Determinants of Auditor Expertise638 cited
  • 2017Big Data and Analytics in the Modern Audit Engagement: Research Needs513 cited
  • 1990Experience and the Ability to Explain Audit Findings424 cited
  • 1995Multiple explanation: A consider-an-alternative strategy for debiasing judgments.354 cited
  • 1996The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence297 cited
  • 1996Audit Analytical Procedures: A Field Investigation*279 cited
  • 2016Prediction-oriented modeling in business research by means of PLS path modeling: Introduction to a JBR special section274 cited
  • 1985Availability and the Generation of Hypotheses in Analytical Review262 cited
  • 1981Anchoring and Adjustment in Probabilistic Inference in Auditing261 cited
  • 2000Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments237 cited
  • 2001The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures196 cited
  • 2002When debiasing backfires: Accessible content and accessibility experiences in debiasing hindsight.195 cited
  • 2013Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt

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180 cited
  • 2010The World Has Changed—Have Analytical Procedure Practices?*179 cited
  • 2010The World Has Changed—Have Analytical Procedure Practices?134 cited
  • Cited by

    • 2020Why Financial Executives Do Bad Things: The Effects of the Slippery Slope and Tone at the Top on Misreporting Behavior41 cited
    • 2022Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities33 cited
    • 2023The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan32 cited
    • 2021DAMPAK COVID-19 TERHADAP KUALITAS AUDIT PERUSAHAAN (STUDI LITERATUR)16 cited
    • 2023Two minds and double entries: an application of cognitive psychology to corporate reporting3 cited