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Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements
16 references·3 citing·44 second hop
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(1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Regret Theory: An Alternative Theory of Rational Choice Under Uncertainty (1982)Status quo bias in decision making (1988)Risk as feelings. (2001)How Emotion Shapes Behavior: Feedback, Anticipation, and Reflection, Rather Than Direct Causation (2007)The nature of procrastination: A meta-analytic and theoretical review of quintessential self-regulatory failure. (2007)Transfer of Training: A Meta-Analytic Review (2009)Human Inference: Strategies and Shortcomings of Social Judgment. (1981)Human Inference: Strategies and Shortcomings of Social Judgment. (1983)A step-by-step approach to using the SAS system for factor analysis and structural equation modeling (1995)Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011)Intimate Exchanges: Using Computers to Elicit Self‐Disclosure From Consumers (2000)“Everything Is Perfect, and We Have No Problems”: Detecting and Limiting Social Desirability Bias in Qualitative Research (2019)A Survey of Fake News (2020)Individual differences in reasoning: Implications for the rationality debate? 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this work references cited by second hop

References

  • 1993Social Desirability Bias and the Validity of Indirect Questioning2,793 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 1982The Psychology of Preferences1,734 cited
  • 2003The psychology of doing nothing: Forms of decision avoidance result from reason and emotion.1,068 cited
  • 2000Feeling "holier than thou": Are self-serving assessments produced by errors in self- or social prediction?821 cited
  • 2019Consideration of Fraud in a Financial Statement Audit407 cited
  • 2004Omission bias, individual differences, and normality389 cited
  • 1994Reference Points and Omission Bias363 cited
  • 1999Protected Values and Omission Bias312 cited
  • 2004Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues*228 cited
  • 2004The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting*227 cited
  • 2007Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99217 cited
  • 2009Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?210 cited
  • 2011A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks191 cited
  • 2011

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How Do Audit Seniors Respond to Heightened Fraud Risk?
126 cited
  • 1999An Experimental Investigation of Auditor-Auditee Interaction Under Ambiguity103 cited
  • Cited by

    • 2024Predicting financial distress in TSX-listed firms using machine learning algorithms30 cited
    • 2021The relationship between management entrenchment and financial statement fraud27 cited
    • 2024The application of machine learning to study fraud in the accounting literature25 cited