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An Experimental Investigation of Approaches to Audit Decision Making: An Evaluation Using Systems‐Mediated Mental Models*
16 references·4 citing·44 second hop
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References

  • 2000Business Dynamics: Systems Thinking and Modeling for a Complex World9,353 cited
  • 1983Mental Models5,181 cited
  • 1977General System Theory: Foundations, Development, Applications3,674 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2001Experimental practices in economics: A methodological challenge for psychologists?733 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2000Experimental practices in economics: A challenge for psychologists?669 cited
  • 1984A Comparison of Event Study Methodologies Using Daily Stock Returns: A Simulation Approach452 cited
  • 2003The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods369 cited
  • 1990Audit Pricing and Independence.324 cited
  • 1995The role of knowledge and memory in audit judgment238 cited
  • 1984Auditor Independence216 cited
  • 1997Auditing organizations through a strategic-systems lens : the KPMG Business Measurement Process187 cited
  • 2001Application of the Business Risk Audit Model: A Field Study186 cited
  • 1982An Assessment of Laboratory Experiments in Accounting

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176 cited
  • 2001Theory and Experimentation in Studies of Audit Judgments and Decisions: Avoiding Common Research Traps174 cited
  • Cited by

    • 2009Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?33 cited
    • 2011Improving auditor effectiveness in assessing KYC/AML practices30 cited
    • 2011Assessing Risk with Analytical Procedures: Do Systems-Thinking Tools Help Auditors Focus on Diagnostic Patterns?20 cited
    • 2019The Business Risk Audit Approach and Audit Production Efficiency20 cited