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Can Auditors Predict the Choices Made by Other Auditors?
16 references·6 citing·37 second hop
Can Auditors Predict the Choices Made by Other Auditors? (2001)Can Auditors Predict the Choices Made by …Behavioral Game Theory (2025)Behavioral Game TheoryAccountability Effects on Auditors' Performance: The Influence of Knowledge, Problem-Solving Ability, and Task Complexity (1999)Accountability Effects on Aud…The audit review process: A characterization from the persuasion perspective (1997)The audit review process: A c…Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field (1997)Tacit Managerial versus Techn…Auditing an Integrated Approach (1997)Auditing an Integrated Approa…Overconfidence in Probability and Frequency Judgments: A Critical Examination (1996)Overconfidence in Probability…How to improve Bayesian reasoning without instruction: Frequency formats. (1995)How to improve Bayesian reaso…An Empirical Exploration of Complex Accountability in Public Accounting (1994)An Empirical Exploration of C…Context-Dependent Preferences (1993)Context-Dependent PreferencesCoordination of knowledge in communication: Effects of speakers' assumptions about what others know. (1992)Coordination of knowledge in …Practical intelligence in real-world pursuits: The role of tacit knowledge. (1985)Practical intelligence in rea…Availability: A heuristic for judging frequency and probability (1982)Availability: A heuristic for…The “false consensus effect”: An egocentric bias in social perception and attribution processes (1977)The “false consensus effect”:…On the psychology of prediction. (1973)On the psychology of predicti…Availability: A heuristic for judging frequency and probability (1973)Availability: A heuristic for…The Strategy of Conflict (1960)The Strategy of ConflictMitigating Auditor Bias Through Elaboration (2025)Mitigating Auditor Bias Throu…Demand for and Assessment of Audit Quality in Private Companies (2018)Demand for and Assessment of …Improving Assessments of Another Auditor's Competence (2009)Improving Assessments of Anot…Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?* (2006)Managing Perceptions of Techn…A Cognitive Approach to Fraud Detection (2006)A Cognitive Approach to Fraud…DISCUSSION OF Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)DISCUSSION OF Judgment and De…Belief in the law of small numbers. (1971)Subjective probability: A judgment of representativeness (1972)Telling more than we can know: Verbal reports on mental processes. (1977)Categorization and Representation of Physics Problems by Experts and Novices* (1981)The Reflective Practitioner: How Professionals Think in Action (1985)Testing common sense. (1995)Emotional intelligence and the identification of emotion (1996)Wisdom, Intelligence, and Creativity Synthesized (2003)Critical Incident Technique (2007)Elimination by aspects: A theory of choice. (1972)Anomalies: The Endowment Effect, Loss Aversion, and Status Quo Bias (1991)Loss Aversion in Riskless Choice: A Reference-Dependent Model (1991)Reason-based choice (1993)Salience Theory of Choice Under Risk (2012)Do Investors Value Sustainability? A Natural Experiment Examining Ranking and Fund Flows (2017)The Psychology of Interpersonal Relations. (1958)The processes of causal attribution. (1973)Downward comparison principles in social psychology. (1981)Theory and research concerning social comparisons of personal attributes. (1989)Motivated closing of the mind: "Seizing" and "freezing." (1996)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Individual differences in reasoning: Implications for the rationality debate? (2000)Heuristics and Biases: The Psychology of Intuitive Judgment (2004)Dual-Processing Accounts of Reasoning, Judgment, and Social Cognition (2007)Learning and foreign policy: sweeping a conceptual minefield (1994)Investor psychology in capital markets: evidence and policy implications (2002)COVID-19 and vaccine hesitancy: A longitudinal study (2021)Strategic Information Transmission (1982)Diplomacy and domestic politics: the logic of two-level games (1988)Beyond Markets and States: Polycentric Governance of Complex Economic Systems (2010)Why Social Preferences Matter – the Impact of non‐Selfish Motives on Competition, Cooperation and Incentives (2002)Evolution of indirect reciprocity (2005)IDENTIFYING SOCIAL NORMS USING COORDINATION GAMES: WHY DOES DICTATOR GAME SHARING VARY? (2013)Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits (1999)Detecting false financial statements using published data: some evidence from Greece (2002)The business risk audit: Origins, obstacles and opportunities (2006)
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References

  • 1973Availability: A heuristic for judging frequency and probability9,980 cited
  • 1960The Strategy of Conflict7,683 cited
  • 1973On the psychology of prediction.6,201 cited
  • 1977The “false consensus effect”: An egocentric bias in social perception and attribution processes3,163 cited
  • 1995How to improve Bayesian reasoning without instruction: Frequency formats.2,131 cited
  • 1993Context-Dependent Preferences1,305 cited
  • 2025Behavioral Game Theory1,290 cited
  • 1982Availability: A heuristic for judging frequency and probability1,255 cited
  • 1985Practical intelligence in real-world pursuits: The role of tacit knowledge.755 cited
  • 1997Auditing an Integrated Approach396 cited
  • 1992Coordination of knowledge in communication: Effects of speakers' assumptions about what others know.393 cited
  • 1996Overconfidence in Probability and Frequency Judgments: A Critical Examination297 cited
  • 1997Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field276 cited
  • 1997The audit review process: A characterization from the persuasion perspective235 cited
  • 1994An Empirical Exploration of Complex Accountability in Public Accounting

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190 cited
  • 1999Accountability Effects on Auditors' Performance: The Influence of Knowledge, Problem-Solving Ability, and Task Complexity183 cited
  • Cited by

    • 2006Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?*36 cited
    • 2006A Cognitive Approach to Fraud Detection36 cited
    • 2005DISCUSSION OF Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective34 cited
    • 2009Improving Assessments of Another Auditor's Competence30 cited
    • 2018Demand for and Assessment of Audit Quality in Private Companies26 cited
    • 2025Mitigating Auditor Bias Through Elaboration1 cited