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Empirical research frameworks in a changing world: The case of audit data analytics
16 references·1 citing·48 second hop
Empirical research frameworks in a changing world: The case of audit data analytics (2023)Empirical research frameworks in a changi…Can Twitter Help Predict Firm-Level Earnings and Stock Returns? (2017)Can Twitter Help Predict Firm…Big Data in Accounting: An Overview (2015)Big Data in Accounting: An Ov…Positioning and Presenting Design Science Research for Maximum Impact1 (2013)Positioning and Presenting De…Audit Quality: Insights from the Academic Literature (2012)Audit Quality: Insights from …Standards for Reporting on Empirical Social Science Research in AERA Publications (2006)Standards for Reporting on Em…Innovating Mindfully with Information Technology1 (2004)Innovating Mindfully with Inf…Auditing and the production of legitimacy (2003)Auditing and the production o…The Audit Society: Rituals of Verification (1998)The Audit Society: Rituals of…Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment (1993)Determinants of judgment perf…Order effects in belief updating: The belief-adjustment model (1992)Order effects in belief updat…Costs and benefits of judgment errors: Implications for debiasing. (1991)Costs and benefits of judgmen…Determinants of Auditor Expertise (1990)Determinants of Auditor Exper…User Acceptance of Computer Technology: A Comparison of Two Theoretical Models (1989)User Acceptance of Computer T…Institutional Theories of Organization (1987)Institutional Theories of Org…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: H…Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry (2025)Balancing performance and eth…Social Theory and Social Structure (1958)Design Science in Information Systems Research1 (2004)Building theories from case study research (2009)Toward Meaningful Engagement: A Framework for Design and Research of Gamified Information Systems1 (2017)Design Science Research Contributions: Finding a Balance between Artifact and Theory (2018)HTMT2–an improved criterion for assessing discriminant validity in structural equation modeling (2021)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Behavioral Decision Research: A Constructive Processing Perspective (1992)Support theory: A nonextensional representation of subjective probability. (1994)Learning to Be Overconfident (2001)Knowledge and Social Imagery (1977)The Audit Society: Rituals of Verification (1999)Accounting, professions and regulation: Locating the sites of professionalization (2006)Corporate Greening Through ISO 14001: A Rational Myth? (2007)Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting (2011)Understanding Attitudes and Predicting Social Behavior (1980)Self-efficacy mechanism in human agency. (1982)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies (2000)User Acceptance of Information Technology: Toward A Unified View1 (2003)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Judgment under Uncertainty: Heuristics and Biases (1975)The Framing of Decisions and the Psychology of Choice (1981)Anchoring, Activation, and the Construction of Values (1999)Ambiguity and Self-Evaluation: The Role of Idiosyncratic Trait Definitions in Self-Serving Assessments of Ability (2002)Behavioral strategy (2011)Educational Organizations as Loosely Coupled Systems (1976)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Economics of Organization: The Transaction Cost Approach (1981)Prospering in Dynamically-Competitive Environments: Organizational Capability as Knowledge Integration (1996)Understanding Radical Organizational Change: Bringing Together the Old and the New Institutionalism (1996)Institutions and Institutional Work (2006)Auditor size and audit quality (1981)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality? (2017)Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018)Subjective probability: A judgment of representativeness (1972)Availability: A heuristic for judging frequency and probability (1973)On the psychology of prediction. (1973)Development of NASA-TLX (Task Load Index): Results of Empirical and Theoretical Research (1988)Epistemic Injustice (2007)Rankings and Reactivity: How Public Measures Recreate Social Worlds (2007)A Sociology of Quantification (2008)Toward a Comparative Sociology of Valuation and Evaluation (2012)
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References

  • 1974Judgment under Uncertainty: Heuristics and Biases28,742 cited
  • 1989User Acceptance of Computer Technology: A Comparison of Two Theoretical Models25,696 cited
  • 1998The Audit Society: Rituals of Verification3,575 cited
  • 2013Positioning and Presenting Design Science Research for Maximum Impact13,052 cited
  • 1987Institutional Theories of Organization2,575 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1992Order effects in belief updating: The belief-adjustment model1,591 cited
  • 2003Auditing and the production of legitimacy807 cited
  • 2012Audit Quality: Insights from the Academic Literature788 cited
  • 1991Costs and benefits of judgment errors: Implications for debiasing.764 cited
  • 1993Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment680 cited
  • 2015Big Data in Accounting: An Overview641 cited
  • 1990Determinants of Auditor Expertise638 cited
  • 2017Can Twitter Help Predict Firm-Level Earnings and Stock Returns?606 cited
  • 2004Innovating Mindfully with Information Technology1565 cited

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2006
Standards for Reporting on Empirical Social Science Research in AERA Publications
547 cited

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  • 2025Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry7 cited