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The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions
16 references·16 citing·37 second hopsampled
The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions (2010)The Influence of Documentation Specificit…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…Extensional Versus Intuitive Reasoning: The Conjunction Fallacy in Probability Judgment (2008)Extensional Versus Intuitive …Aspects of endowment: A query theory of value construction. (2007)Aspects of endowment: A query…Unpacking, repacking, and anchoring: Advances in support theory. (1997)Unpacking, repacking, and anc…The Adaptive Decision Maker (1994)The Adaptive Decision MakerSupport theory: A nonextensional representation of subjective probability. (1994)Support theory: A nonextensio…The Adaptive Decision Maker (1993)The Adaptive Decision MakerFraming, probability distortions, and insurance decisions (1993)Framing, probability distorti…Framing, Probability Distortions, and Insurance Decisions (1993)Framing, Probability Distorti…The Use of Information in Decision Making: An Experimental Investigation of the Impact of Computer-Based Decision Aids (1992)The Use of Information in Dec…Experience and the Ability to Explain Audit Findings (1990)Experience and the Ability to…Extensional versus intuitive reasoning: The conjunction fallacy in probability judgment. (1983)Extensional versus intuitive …Fault trees: Sensitivity of estimated failure probabilities to problem representation. (1978)Fault trees: Sensitivity of e…Judgment under Uncertainty: Heuristics and Biases (1975)Judgment under Uncertainty: H…Availability: A heuristic for judging frequency and probability (1973)Availability: A heuristic for…The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection (2021)The Joint Effect of Ethical I…Research Trends in Accounting Fraud Using Network Analysis (2021)Research Trends in Accounting…Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond (2021)Group Judgment and Decision M…Forensic auditing mechanism and fraud detection: the case of Nigerian public sector (2021)Forensic auditing mechanism a…Improving Complex Audit Judgments: A Framework and Evidence*† (2020)Improving Complex Audit Judgm…The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions (2019)The Effect of Fraud Risk Asse…Research Topics in Accounting Fraud in the 21st Century: A State of the Art (2019)Research Topics in Accounting…Cultural Differences in Auditors' Compliance with Audit Firm Policy on Fraud Risk Assessment Procedures (2018)Cultural Differences in Audit…Disentangling the Trait and State Components of Professional Skepticism: Specifying a Process for State Scale Development (2017)Disentangling the Trait and S…Corporate social responsibility and the assessment by auditors of the risk of material misstatement (2017)Corporate social responsibili…Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud (2016)Evaluating the Intentionality…Corporate frauds in India – perceptions and emerging issues (2015)Corporate frauds in India – p…Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk? (2014)Are Fraud Specialists Relativ…Professional skepticism and auditor cognitive performance in a hypothesis-testing task (2013)Professional skepticism and a…Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback (2013)Motivating Revisions of Manag…Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt (2013)Auditors' Reactions to Incons…Subjective probability: A judgment of representativeness (1972)On the psychology of prediction. (1973)Advances in prospect theory: Cumulative representation of uncertainty (1992)Belief in the law of small numbers. (1971)Telling more than we can know: Verbal reports on mental processes. (1977)Prospect Theory: An Analysis of Decision under Risk (1979)The theory of planned behavior (1991)A power primer. (1992)Handbook of Emotions (1993)On the Shape of the Probability Weighting Function (1999)Perspective Taking as Egocentric Anchoring and Adjustment. (2004)Judgment under Uncertainty: Heuristics and Biases (1974)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)Human Problem Solving (1972)Norm theory: Comparing reality to its alternatives. (1986)Self-generated validity and other effects of measurement on belief, attitude, intention, and behavior. (1988)Investor Psychology and Asset Pricing (2001)An Inventory for Measuring Depression (1961)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Time Discounting and Time Preference: A Critical Review (2002)A perspective on judgment and choice: Mapping bounded rationality. (2003)Dual-Processing Accounts of Reasoning, Judgment, and Social Cognition (2007)The Framing of Decisions and the Psychology of Choice (1981)Prospect theory: An analysis of decision under risk (1988)The “identified victim” effect: an identified group, or just a single individual? (2005)Proactive planning for catastrophic events in supply chains (2008)What shapes perceptions of climate change? (2010)Choices, values, and frames. 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References

  • 1975Judgment under Uncertainty: Heuristics and Biases22,647 cited
  • 1973Availability: A heuristic for judging frequency and probability9,980 cited
  • 1983Extensional versus intuitive reasoning: The conjunction fallacy in probability judgment.3,990 cited
  • 1993The Adaptive Decision Maker3,507 cited
  • 1994The Adaptive Decision Maker3,310 cited
  • 1994Support theory: A nonextensional representation of subjective probability.1,159 cited
  • 1993Framing, probability distortions, and insurance decisions736 cited
  • 1978Fault trees: Sensitivity of estimated failure probabilities to problem representation.708 cited
  • 2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
  • 1993Framing, Probability Distortions, and Insurance Decisions668 cited
  • 2007Aspects of endowment: A query theory of value construction.474 cited
  • 1997Unpacking, repacking, and anchoring: Advances in support theory.426 cited
  • 1990Experience and the Ability to Explain Audit Findings424 cited
  • 2008Financial Statement Fraud: Insights from the Academic Literature402 cited
  • 1992The Use of Information in Decision Making: An Experimental Investigation of the Impact of Computer-Based Decision Aids

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389 cited
  • 2008Extensional Versus Intuitive Reasoning: The Conjunction Fallacy in Probability Judgment375 cited
  • Cited by

    • 2015Corporate frauds in India – perceptions and emerging issues85 cited
    • 2021Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond75 cited
    • 2017Corporate social responsibility and the assessment by auditors of the risk of material misstatement70 cited
    • 2017Disentangling the Trait and State Components of Professional Skepticism: Specifying a Process for State Scale Development68 cited
    • 2019Research Topics in Accounting Fraud in the 21st Century: A State of the Art66 cited
    • 2020Improving Complex Audit Judgments: A Framework and Evidence*†59 cited
    • 2013Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt58 cited
    • 2018Cultural Differences in Auditors' Compliance with Audit Firm Policy on Fraud Risk Assessment Procedures56 cited
    • 2013Professional skepticism and auditor cognitive performance in a hypothesis-testing task53 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
    • 2014Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?44 cited
    • 2016Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud37 cited
    • 2021Research Trends in Accounting Fraud Using Network Analysis36 cited
    • 2013Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback35 cited
    • 2019The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions27 cited