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The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions

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References

1995Auditor brand name reputations and industry specializations1,482 cited
1990Determinants of Auditor Expertise638 cited
1990Experience and the Ability to Explain Audit Findings424 cited
1996Audit Analytical Procedures: A Field Investigation*279 cited
1985Availability and the Generation of Hypotheses in Analytical Review262 cited
1995The role of knowledge and memory in audit judgment238 cited
2009AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS221 cited
1990Experience Effects in Auditing: The Role of Task-Specific Knowledge.207 cited
1992The Effect of Experience on the Auditor's Organization and Amount of Knowledge.161 cited
1991Effects of framing on auditor decisions158 cited
1996Using Decision Aids to Improve Auditors' Conditional Probability Judgments.119 cited
2009An Examination of the Effects of Experience and Task Complexity on Audit Judgments119 cited

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2019

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Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?

110 cited

2004Are Financial Auditors Overconfident in Their Ability to Assess Risks Associated with Enterprise Resource Planning Systems? (Retracted)106 cited

2012Audit Quality Indicators: Insights from the Academic Literature95 cited

2015Managerial Overconfidence and Audit Fees94 cited

2000The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements92 cited

2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective88 cited

2017Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies87 cited

2004The impact of audit quality on earnings rounding-up behaviour: some UK evidence86 cited

2011Encouraging Professional Skepticism in the Industry Specialization Era74 cited

2010Auditor Reputation and Earnings Management: International Evidence from the Banking Industry68 cited

2011Auditor Differentiation, Mitigating Management Actions, and Audit-Reporting Accuracy for Distressed Firms67 cited

2011The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event‐Based Approach*65 cited

2017The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration64 cited

2004The Effect of Competitive Bidding on Engagement Planning and Pricing*58 cited