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Does Intent Modify Risk-Based Auditing?
16 references·3 citing·39 second hop
Does Intent Modify Risk-Based Auditing? (2014)Does Intent Modify Risk-Based Auditing?Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Correcting for Cross-Sectiona…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…Oxytocin Shapes the Neural Circuitry of Trust and Trust Adaptation in Humans (2008)Oxytocin Shapes the Neural Ci…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…z-Tree: Zurich toolbox for ready-made economic experiments (2007)z-Tree: Zurich toolbox for re…Emotion and Rationality: A Critical Review and Interpretation of Empirical Evidence (2007)Emotion and Rationality: A Cr…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Trust, risk and betrayal (2004)Trust, risk and betrayalMusic, Pandas, and Muggers: On the Affective Psychology of Value. (2004)Music, Pandas, and Muggers: O…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Experimental research in financial accounting (2002)Experimental research in fina…Altruistic punishment in humans (2002)Altruistic punishment in huma…Trust, Reciprocity, and Social History (1995)Trust, Reciprocity, and Socia…Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models (1982)Asymptotic Confidence Interva…Measuring Utility by a Single-Response Sequential Method (1964) (1974)Measuring Utility by a Single…Measuring utility by a single-response sequential method (1964)Measuring utility by a single…Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency (2021)Priors in a Bayesian audit: H…Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?* (2021)Do Stronger Wise‐Thinking Dis…Effect of fraud risk assessments on auditor skepticism: Unintended consequences on evidence evaluation (2017)Effect of fraud risk assessme…The genetical evolution of social behaviour. I (1964)The Evolution of Reciprocal Altruism (1971)The Evolution of Cooperation (1981)The nature of human altruism (2003)Five Rules for the Evolution of Cooperation (2006)Beyond Markets and States: Polycentric Governance of Complex Economic Systems (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Common Errors: How to (and Not to) Control for Unobserved Heterogeneity (2012)Corporate Immunity to the COVID-19 Pandemic (2020)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Robust Inference With Multiway Clustering (2011)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)The impact of performance-based compensation on misreporting (2005)The Cost to Firms of Cooking the Books (2008)Confidence Limits for the Indirect Effect: Distribution of the Product and Resampling Methods (2004)lavaan : An R Package for Structural Equation Modeling (2012)Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (2021)Recent developments in modeling preferences: Uncertainty and ambiguity (1992)Measuring Trust* (2000)Field Experiments (2004)A Theory of Fairness, Competition, and Cooperation (1999)ERC: A Theory of Equity, Reciprocity, and Competition (2000)Gender Differences in Preferences (2009)Are people conditionally cooperative? Evidence from a public goods experiment (2001)Do Women Shy Away From Competition? Do Men Compete Too Much? (2007)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Policy Uncertainty and Corporate Investment (2015)Reversals of preference between bids and choices in gambling decisions. (1971)On the Shape of the Probability Weighting Function (1999)Experimental Tests of the Endowment Effect and the Coase Theorem (2000)
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References

  • 1982Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models12,786 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2007z-Tree: Zurich toolbox for ready-made economic experiments9,517 cited
  • 2002Altruistic punishment in humans5,609 cited
  • 1995Trust, Reciprocity, and Social History5,547 cited
  • 1964Measuring utility by a single-response sequential method2,656 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 1974Measuring Utility by a Single-Response Sequential Method (1964)1,540 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2008Oxytocin Shapes the Neural Circuitry of Trust and Trust Adaptation in Humans1,258 cited
  • 2002Experimental research in financial accounting1,213 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 2004Trust, risk and betrayal789 cited
  • 2004Music, Pandas, and Muggers: On the Affective Psychology of Value.

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654 cited
  • 2007Emotion and Rationality: A Critical Review and Interpretation of Empirical Evidence548 cited
  • Cited by

    • 2021Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*19 cited
    • 2021Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency17 cited
    • 2017Effect of fraud risk assessments on auditor skepticism: Unintended consequences on evidence evaluation17 cited