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Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
13 references·16 citing·52 second hop
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence (2020)Man Versus Machine: Complex Estimates and…People Reject Algorithms in Uncertain Decision Domains Because They Have Diminishing Sensitivity to Forecasting Error (2020)People Reject Algorithms in U…Has goodwill accounting gone bad? (2017)Has goodwill accounting gone …Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice (2014)Audits of Complex Estimates a…Auditor Mindsets and Audits of Complex Estimates (2014)Auditor Mindsets and Audits o…Algorithm Aversion: People Erroneously Avoid Algorithms after Seeing Them Err (2014)Algorithm Aversion: People Er…Evidence on the use of unverifiable estimates in required goodwill impairment (2012)Evidence on the use of unveri…Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits (2009)Fair value accounting and gai…The Persuasiveness of Source Credibility: A Critical Review of Five Decades' Evidence (2004)The Persuasiveness of Source …Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Judgment and Decision-Making Research in Accounting and Auditing (1995)Judgment and Decision-Making …Bayesian inference: Combining base rates with opinions of sources who vary in credibility. (1983)Bayesian inference: Combining…Source credibility in social judgment: Bias, expertise, and the judge's point of view. (1979)Source credibility in social …Cognitive Psychology and Discourse: Recalling and Summarizing Stories (1978)Cognitive Psychology and Disc…Using Artificial Intelligence in ESG Assurance (2024)Using Artificial Intelligence…Influence of blockchain and artificial intelligence on audit quality: Evidence from Turkey (2024)Influence of blockchain and a…Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China (2024)Does the adoption of artifici…Does automation improve financial reporting? Evidence from internal controls (2024)Does automation improve finan…Control issues: How providing input affects auditors' reliance on artificial intelligence (2024)Control issues: How providing…Can artificial intelligence reduce the effect of independence conflicts on audit firm liability? (2024)Can artificial intelligence r…Bias and ethics of AI systems applied in auditing - A systematic review (2024)Bias and ethics of AI systems…Artificial intelligence applications implication for ESG performance: can digital transformation of enterprises promote sustainable development? (2024)Artificial intelligence appli…Innovative Data – Use-cases in Management Accounting Research and Practice (2023)Innovative Data – Use-cases i…How do financial executives respond to the use of artificial intelligence in financial reporting and auditing? (2023)How do financial executives r…Auditing with data and analytics: External reviewers' judgments of audit quality and effort (2023)Auditing with data and analyt…Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions? (2023)Algorithm aversion, emotions,…AI for managing open innovation: Opportunities, challenges, and a research agenda (2023)AI for managing open innovati…The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques* (2022)The Impact of Audit Technolog…The effect of emergent technologies on accountant`s ethical blindness (2021)The effect of emergent techno…Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets (2021)Enhancing Auditors' Reliance …Determinants of corporate borrowing (1977)Positive Accounting Theory (1985)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Causes and consequences of goodwill impairment losses (2011)Management Forecast Quality and Capital Investment Decisions (2013)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)The Deteriorating Usefulness of Financial Report Information and How to Reverse It (2017)Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors (2018)M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations (2019)The Influence of Source Credibility on Communication Effectiveness (1951)Heuristic processing can bias systematic processing: Effects of source credibility, argument ambiguity, and task importance on attitude judgment. 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this work references cited by second hop

References

  • 2014Algorithm Aversion: People Erroneously Avoid Algorithms after Seeing Them Err3,203 cited
  • 2004The Persuasiveness of Source Credibility: A Critical Review of Five Decades' Evidence2,203 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
  • 1979Source credibility in social judgment: Bias, expertise, and the judge's point of view.509 cited
  • 2014Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice397 cited
  • 2009Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits315 cited
  • 2014Auditor Mindsets and Audits of Complex Estimates295 cited
  • 2020People Reject Algorithms in Uncertain Decision Domains Because They Have Diminishing Sensitivity to Forecasting Error275 cited
  • 2017Has goodwill accounting gone bad?269 cited
  • 1983Bayesian inference: Combining base rates with opinions of sources who vary in credibility.253 cited
  • 1995Judgment and Decision-Making Research in Accounting and Auditing240 cited
  • 1978Cognitive Psychology and Discourse: Recalling and Summarizing Stories168 cited

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  • 2021Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets48 cited
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  • 2024Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China32 cited
  • 2023Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?29 cited
  • 2024Control issues: How providing input affects auditors' reliance on artificial intelligence27 cited
  • 2023Auditing with data and analytics: External reviewers' judgments of audit quality and effort25 cited
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