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Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective

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References

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1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited
1990Experience and the Ability to Explain Audit Findings

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424 cited

2002Error Detection by Industry‐Specialized Teams during Sequential Audit Review391 cited

Cited by

2014Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions278 cited
2013An accountability framework for financial statement auditors and related research questions262 cited
2016Understanding the Relation between Financial Reporting Quality and Audit Quality243 cited
2016The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors222 cited
2014Fear and risk in the audit process210 cited
2021Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers209 cited
2015What is the Relationship Between Audit Partner Busyness and Audit Quality?208 cited
2015Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence202 cited
2017Audit Partner Assignments and Audit Quality in the United States187 cited
2010The World Has Changed—Have Analytical Procedure Practices?*179 cited
2013Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors166 cited
2015Group judgment and decision making in auditing: Past and future research146 cited
2011Fifty-year overview of judgment and decision-making research in accounting134 cited
2010The World Has Changed—Have Analytical Procedure Practices?134 cited
2017Audit Team Attributes Matter: How Diversity Affects Audit Quality132 cited
2007Auditing Related Party Transactions: A Literature Overview and Research Synthesis131 cited