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Anchoring And Adjustment In Probabilistic Inference In Auditing

Author

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  • JOYCE, EJ
  • BIDDLE, GC

Abstract

No abstract is available for this item.

Suggested Citation

  • Joyce, Ej & Biddle, Gc, 1981. "Anchoring And Adjustment In Probabilistic Inference In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 120-145.
    • Handle: RePEc:bla:joares:v:19:y:1981:i:1:p:120-145
    DOI: http://hdl.handle.net/10.2307/2490965
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    Citations

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    Cited by:

    1. Whyte, Glen & Sebenius, James K., 1997. "The Effect of Multiple Anchors on Anchoring in Individual and Group Judgment," Organizational Behavior and Human Decision Processes, Elsevier, vol. 69(1), pages 74-85, January.
    2. Johnson, Johnnie E. V. & Bruce, Alistair C., 2001. "Calibration of Subjective Probability Judgments in a Naturalistic Setting," Organizational Behavior and Human Decision Processes, Elsevier, vol. 85(2), pages 265-290, July.
    3. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
    4. Knechel, W. Robert & Salterio, Steven E. & Kochetova-Kozloski, Natalia, 2010. "The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 316-333, April.
    5. Aleksandra Wasowska, 2013. "Heurystyki i bledy poznawcze jako zrodlo niepowodzen audytu zewnetrznego (Heuristics and cognitive biases as a reason of external audit failures)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 11(43), pages 189-202.
    6. repec:dau:papers:123456789/3528 is not listed on IDEAS
    7. Donoho, Casey L., 2003. "The "top-of-the-line" influence on the buyer-seller relationship," Journal of Business Research, Elsevier, vol. 56(4), pages 303-309, April.
    8. Joseph F. Brazel & Christopher P. Agoglia, 2007. "An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1059-1083, December.
    9. Asokan Anandarajan & Gary Kleinman & Dan Palmon, 2008. "Novice and expert judgment in the presence of going concern uncertainty: The influence of heuristic biases and other relevant factors," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 345-366, April.
    10. Messier, William F. & Quick, Linda A. & Vandervelde, Scott D., 2014. "The influence of process accountability and accounting standard type on auditor usage of a status quo heuristic," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 59-74.
    11. Thomas J. Housel & Waymond Rodgers, 1994. "A Multi‐Stage Model of Decision Bias: Implications for Expert Systems," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 3(3), pages 165-186, August.
    12. Serfas, Sebastian, 2012. "Illustrating the distortive impact of cognitive biases on knowledge generation, focusing on unconscious availability-induced distortions and SMEs," Arbeitspapiere der FOM 27, FOM Hochschule für Oekonomie & Management.
    13. Arbel, Yuval & Ben-Shahar, Danny & Gabriel, Stuart, 2014. "Anchoring and housing choice: Results of a natural policy experiment," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 68-83.
    14. Chen, Zhe & Kemp, Simon, 2012. "Lie hard: The effect of self-assessments on academic promotion decisions," Journal of Economic Psychology, Elsevier, vol. 33(3), pages 578-589.
    15. Lundberg, C. Gustav & Nagle, Brian M., 2002. "Post-decision inference editing of supportive and counterindicative signals among external auditors in a going concern judgment," European Journal of Operational Research, Elsevier, vol. 136(2), pages 264-281, January.
    16. Thomas Görzen, 2019. "Can Experience be Trusted? Investigating the Effect of Experience on Decision Biases in Crowdworking Platforms," Working Papers Dissertations 55, Paderborn University, Faculty of Business Administration and Economics.
    17. Richard A. Bernardi, 2009. "Establishing a baseline for assessing the frequency of auditors' comments concerning perceived client integrity," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(1), pages 4-21, January.
    18. Shuang Liu & Johnnie E.V. Johnson, 2007. "Searching for Anchoring Effects in a Naturalistic Environment: Evidence from the Hong Kong Horserace Betting Market," Journal of Gambling Business and Economics, University of Buckingham Press, vol. 1(1), pages 69-84, February.
    19. Donoho, Casey L. & Swenson, Michael J., 1996. "Top-down versus bottom-up sales tactics effects on the presentation of a product line," Journal of Business Research, Elsevier, vol. 37(1), pages 51-61, September.
    20. Flora Mui¤o V zquez & ?Marco Trombetta, 2007. "Does graph disclosure bias reduce the cost of equity capital?," "Marco Fanno" Working Papers 0039, Dipartimento di Scienze Economiche "Marco Fanno".
    21. Sri Sundari & Mediaty & Abdul Hamid Habbe & Harryanto, 2018. "Heuristic of Representativeness and Anchoring-Adjustment in Budgeting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(4), pages 52-60, October.
    22. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    23. Lin, Hsiao-Lun & Yen, Ai-Ru, 2022. "Auditor rotation, key audit matter disclosures, and financial reporting quality," Advances in accounting, Elsevier, vol. 57(C).

    More about this item

    Keywords

    Auditing; Probabilistic interference; Professional judgment; Normative principles of decision making;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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