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The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments
16 references·16 citing·39 second hopsampled
The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments (2011)The Incremental Benefits of a Forensic Ac…Exploratory or Confirmatory Factor Analysis (2011)Exploratory or Confirmatory F…A Model and Literature Review of Professional Skepticism in Auditing (2009)A Model and Literature Review…Financial Statement Fraud: Insights from the Academic Literature (2008)Financial Statement Fraud: In…Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99 (2007)Audit Team Brainstorming, Fra…The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting* (2004)The Effectiveness of Alternat…The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures (2001)The effects of experience and…Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies (1999)Fraudulent Financial Reportin…Auditing and Assurance Services : A Systematic Approach (1999)Auditing and Assurance Servic…Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. (1998)Fraud type and auditor litiga…Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases (1998)Fraud Type and Auditor Litiga…The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information (1997)The Influence of Time Pressur…Reliance on Decision Aids: An Examination of Auditors' Assessment of Management Fraud. (1997)Reliance on Decision Aids: An…Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments (1997)Accountability, the Dilution …The psychological basis of problem-based learning (1992)The psychological basis of pr…Implications of Seemingly Irrelevant Evidence in Audit Judgment (1992)Implications of Seemingly Irr…The efficacy of a red flags questionnaire for assessing the possibility of fraud (1989)The efficacy of a red flags q…The impact of external auditors with forensic accounting competencies on auditee firm performance (2024)The impact of external audito…The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection (2021)The Joint Effect of Ethical I…Strengths and weaknesses of forensic accounting: an implication on the socio-economic development (2021)Strengths and weaknesses of f…Research Trends in Accounting Fraud Using Network Analysis (2021)Research Trends in Accounting…Forensic auditing mechanism and fraud detection: the case of Nigerian public sector (2021)Forensic auditing mechanism a…Forensic accounting as a profession in Australia? A sociological perspective (2021)Forensic accounting as a prof…The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities (2020)The regulatory structure and …Perceptions of the usefulness of various teaching methods in forensic accounting education (2020)Perceptions of the usefulness…Current opinions on forensic accounting education (2017)Current opinions on forensic …Editorial: Equality, diversity and inclusion in accounting (2016)Editorial: Equality, diversit…Corporate Accounting Fraud: A Case Study of Satyam Computers Limited (2013)Corporate Accounting Fraud: A…A metamorphosis of the traditional accountant (2013)A metamorphosis of the tradit…Exploration of skepticism, client‐specific experiences, and audit judgments (2012)Exploration of skepticism, cl…Accounting Students' Metacognition: The Association of Performance, Calibration Error, and Mindset (2012)Accounting Students' Metacogn…Accounting education literature review (1997–1999) (2001)Accounting education literatu…Increasing the number of black chartered accountants in South Africa: an empirical review of educational issues (1997)Increasing the number of blac…Fault trees: Sensitivity of estimated failure probabilities to problem representation. (1978)Cognitive Processes in Choice and Decision Behavior (1979)The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues* (2004)PCAOB Inspections: Public Accounting Firms on “Trial” (2018)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Auditor independence, ‘low balling’, and disclosure regulation (1981)Development of a Scale to Measure Professional Skepticism (2010)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions (2015)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Using Nonfinancial Measures to Assess Fraud Risk (2009)The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals (2013)CEO Wrongdoing: A Review of Pressure, Opportunity, and Rationalization (2018)Accountability: The neglected social context of judgment and choice. (1985)Heuristics and biases: Expertise and task realism in auditing. (1991)Debiasing Audit Judgment with Accountability: A Framework and Experimental Results (1993)The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions (1997)An Examination of the Credence Attributes of an Audit (2012)Attribution theory in social psychology (1967)Availability: A heuristic for judging frequency and probability (1973)Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995 (2000)Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011)Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis* (2008)Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control* (2009)CEO Domination, Growth Opportunities, and their Impact on Audit Fees (2001)A Review and Integration of Empirical Research on Materiality: Two Decades Later (2005)Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance (2012)Effectiveness of Problem-based Learning Curricula (2000)Problem-Based Learning Meets Case-Based Reasoning in the Middle-School Science Classroom: Putting Learning by Design(tm) Into Practice (2003)Problem‐based learning: future challenges for educational practice and research (2005)Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques (2002)Evaluating suppliers to include green supplier development programs via fuzzy c-means and VIKOR methods (2014)Evidence on rationality and behavioural biases in investment decision making (2016)The Role of Psychological Capital in Academic Adjustment Among University Students (2017)
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References

  • 1992The psychological basis of problem-based learning1,464 cited
  • 2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
  • 2008Financial Statement Fraud: Insights from the Academic Literature402 cited
  • 1999Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies382 cited
  • 2011Exploratory or Confirmatory Factor Analysis341 cited
  • 1999Auditing and Assurance Services : A Systematic Approach304 cited
  • 1998Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases.279 cited
  • 1997Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments236 cited
  • 2004The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting*227 cited
  • 1998Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases219 cited
  • 2007Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99217 cited
  • 1989The efficacy of a red flags questionnaire for assessing the possibility of fraud210 cited
  • 2001The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures196 cited
  • 1997Reliance on Decision Aids: An Examination of Auditors' Assessment of Management Fraud.

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196 cited
  • 1997The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information171 cited
  • 1992Implications of Seemingly Irrelevant Evidence in Audit Judgment170 cited
  • Cited by

    • 2020Perceptions of the usefulness of various teaching methods in forensic accounting education123 cited
    • 2001Accounting education literature review (1997–1999)120 cited
    • 2021Strengths and weaknesses of forensic accounting: an implication on the socio-economic development119 cited
    • 2012Exploration of skepticism, client‐specific experiences, and audit judgments94 cited
    • 2013Corporate Accounting Fraud: A Case Study of Satyam Computers Limited92 cited
    • 2017Current opinions on forensic accounting education75 cited
    • 2012Accounting Students' Metacognition: The Association of Performance, Calibration Error, and Mindset57 cited
    • 2013A metamorphosis of the traditional accountant54 cited
    • 2021The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection51 cited
    • 2021Forensic auditing mechanism and fraud detection: the case of Nigerian public sector49 cited
    • 2016Editorial: Equality, diversity and inclusion in accounting47 cited
    • 2021Forensic accounting as a profession in Australia? A sociological perspective46 cited
    • 2020The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities45 cited
    • 2024The impact of external auditors with forensic accounting competencies on auditee firm performance43 cited
    • 1997Increasing the number of black chartered accountants in South Africa: an empirical review of educational issues36 cited
    • 2021Research Trends in Accounting Fraud Using Network Analysis36 cited