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Cognitive heuristics and biases in behavioral auditing: Review, comments and observations

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  • Shanteau, James

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  • Shanteau, James, 1989. "Cognitive heuristics and biases in behavioral auditing: Review, comments and observations," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 165-177, January.
    • Handle: RePEc:eee:aosoci:v:14:y:1989:i:1-2:p:165-177
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    Cited by:

    1. Gerd Gigerenzer, 1997. "Bounded Rationality: Models of Fast and Frugal Inference," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 133(II), pages 201-218, June.
    2. Wüstemann, Jens, 2004. "Evaluation and Response to Risk in International Accounting and Audit Systems: Framework and German Experiences," Sonderforschungsbereich 504 Publications 04-20, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    3. Christensen, Brant & Schmardebeck, Roy & Seidel, Timothy, 2022. "Do auditors’ incentives affect materiality assessments of prior-period misstatements?," Accounting, Organizations and Society, Elsevier, vol. 101(C).
    4. Robert J. B. Hutton & Gary Klein, 1999. "Expert decision making," Systems Engineering, John Wiley & Sons, vol. 2(1), pages 32-45.
    5. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
    6. Joost Impink & Mari Paananen & Annelies Renders, 2022. "Regulation‐induced Disclosures: Evidence of Information Overload?," Abacus, Accounting Foundation, University of Sydney, vol. 58(3), pages 432-478, September.
    7. 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.
    8. Julian Diaz, III, 1997. "An Investigation into the Impact of Previous Expert Value Estimates on Appraisal Judgment," Journal of Real Estate Research, American Real Estate Society, vol. 13(1), pages 57-66.
    9. Somerville, R. A. & Taffler, R. J., 1995. "Banker judgement versus formal forecasting models: The case of country risk assessment," Journal of Banking & Finance, Elsevier, vol. 19(2), pages 281-297, May.
    10. Martti Vihanto, 1998. "Using Psychology to Reinforce the Austrian Argument for Freedom: The Case of Loan Decisions," Constitutional Political Economy, Springer, vol. 9(4), pages 303-321, December.
    11. Stephen X. Zhang & Javier Cueto, 2017. "The Study of Bias in Entrepreneurship," Entrepreneurship Theory and Practice, , vol. 41(3), pages 419-454, May.
    12. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport De La Psychometrie," Post-Print halshs-00170202, HAL.
    13. repec:dau:papers:123456789/3528 is not listed on IDEAS
    14. Herron, Eddward T. & Cornell, Robert M., 2021. "Creativity amidst standardization: Is creativity related to auditors’ recognition of and responses to fraud risk cues?," Journal of Business Research, Elsevier, vol. 132(C), pages 314-326.
    15. 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.
    16. Anna M. Cianci & Satoris S. Culbertson, 2010. "The Impact of Motivational and Cognitive Factors on Optimistic Earnings Forecasts," Chapters, in: Brian Bruce (ed.), Handbook of Behavioral Finance, chapter 11, Edward Elgar Publishing.
    17. Tuttle, Brad & Burton, F. Greg, 1999. "The effects of a modest incentive on information overload in an investment analysis task," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 673-687, November.
    18. Wüstemann, Jens, 2004. "Evaluation and response to risk in international accounting and audit systems : framework and German experiences," Papers 04-20, Sonderforschungsbreich 504.
    19. Manski, Charles F., 2013. "Public Policy in an Uncertain World: Analysis and Decisions," Economics Books, Harvard University Press, number 9780674066892, Spring.

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