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Audit evidence, technology, and judgement: A review of the literature in response to ED‐500
16 references·0 citing·56 second hopsampled
Audit evidence, technology, and judgement: A review of the literature in response to ED‐500 (2023)Audit evidence, technology, and judgement…The Ethical Implications of Using Artificial Intelligence in Auditing (2020)The Ethical Implications of U…Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence (2020)Man Versus Machine: Complex E…Grounding the professional skepticism construct in mindset and attitude theory: A way forward (2018)Grounding the professional sk…The Outcome Effect and Professional Skepticism (2016)The Outcome Effect and Profes…Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors (2016)Incorporating big data in aud…Big Data as Complementary Audit Evidence (2015)Big Data as Complementary Aud…Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions (2015)Behavioral Implications of Bi…Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum (2014)Enhancing Auditor Professiona…20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research (2013)20 years of studies on the ba…The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence (2012)The Effect of the Social Mism…The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors (2012)The Audit of Fair Values and …Development of a Scale to Measure Professional Skepticism (2010)Development of a Scale to Mea…Construal-level theory of psychological distance. (2010)Construal-level theory of psy…A Model and Literature Review of Professional Skepticism in Auditing (2009)A Model and Literature Review…The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment (1999)The Effect of Experience on t…Auditors' Sensitivity to Source Reliability (1994)Auditors' Sensitivity to Sour…Generalized expectancies for internal versus external control of reinforcement. (1966)A Paradigm for Developing Better Measures of Marketing Constructs (1979)Constructing validity: Basic issues in objective scale development. (1995)A Synthesis of Fraud-Related Research (2012)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Auditor Mindsets and Audits of Complex Estimates (2014)Information Privacy: Measuring Individuals’ Concerns About Organizational Practices1 (1996)Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Infer, Predict, and Assure: Accounting Opportunities in Data Analytics (2015)Big Data Analytics: A Review on Theoretical Contributions and Tools Used in Literature (2017)The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology* (2021)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Common method biases in behavioral research: A critical review of the literature and recommended remedies. 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(2017)Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking (2022)A Theory of Cognitive Dissonance (1957)Understanding Attitudes and Predicting Social Behavior (1980)A Theory of Cognitive Dissonance (2017)Long-Term Impact of Economic Conditions on Auditors' Judgment (2018)Theory Testing and Process Evidence in Accounting Experiments (2019)Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers (2021)Complacency and Bias in Human Use of Automation: An Attentional Integration (2010)Automation bias: a systematic review of frequency, effect mediators, and mitigators (2011)The future of employment: How susceptible are jobs to computerisation? (2016)A systematic literature review on the impact of artificial intelligence on workplace outcomes: A multi-process perspective (2021)Ethical framework for Artificial Intelligence and Digital technologies (2021)The case for motivated reasoning. (1990)The Adaptive Decision Maker (1993)The Effect of Audit Quality on Earnings Management* (1998)Auditing Challenging Fair Value Measurements: Evidence from the Field (2016)Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy (2016)Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFO s, and External Auditors (2017)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)The Persuasiveness of Source Credibility: A Critical Review of Five Decades' Evidence (2004)Algorithm Aversion: People Erroneously Avoid Algorithms after Seeing Them Err (2014)AI for managing open innovation: Opportunities, challenges, and a research agenda (2023)How do financial executives respond to the use of artificial intelligence in financial reporting and auditing? (2023)Bias and ethics of AI systems applied in auditing - A systematic review (2024)
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References

  • 2010Construal-level theory of psychological distance.6,611 cited
  • 2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
  • 2020The Ethical Implications of Using Artificial Intelligence in Auditing625 cited
  • 201320 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research491 cited
  • 2010Development of a Scale to Measure Professional Skepticism475 cited
  • 2015Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions432 cited
  • 2015Big Data as Complementary Audit Evidence331 cited
  • 2020Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence269 cited
  • 2018Grounding the professional skepticism construct in mindset and attitude theory: A way forward265 cited
  • 2012The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors231 cited
  • 2012The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence230 cited
  • 1999The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment196 cited
  • 2016Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors156 cited
  • 1994Auditors' Sensitivity to Source Reliability

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156 cited
  • 2016The Outcome Effect and Professional Skepticism144 cited
  • 2014Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum142 cited
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