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The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting

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  • Braun, Robert L.

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  • Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April.
    • Handle: RePEc:eee:aosoci:v:25:y:2000:i:3:p:243-259
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    1. Mcdaniel, Ls, 1990. "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 267-285.
    2. Glover, SM, 1997. "The influence of time pressure and accountability on auditors' processing of nondiagnostic information," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 213-226.
    3. Gibbins, M & Newton, Jd, 1994. "An Empirical Exploration Of Complex Accountability In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 165-186.
    4. Shibano, T, 1990. "Assessing Audit Risk From Errors And Irregularities," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 110-140.
    5. Zimbelman, MF, 1997. "The effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 75-97.
    6. Pincus, Karen V., 1989. "The efficacy of a red flags questionnaire for assessing the possibility of fraud," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 153-163, January.
    7. Karim Jamal & Paul E. Johnson & R. Glen Berryman, 1995. "Detecting Framing Effects in Financial Statements," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 85-105, September.
    8. Ashton, Robert H., 1992. "Effects of justification and a mechanical aid on judgment performance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 52(2), pages 292-306, July.
    9. Butt, Jl, 1988. "Frequency Judgments In An Auditing-Related Task," Journal of Accounting Research, Wiley Blackwell, vol. 26(2), pages 315-330.
    10. Ashton, Rh, 1990. "Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 148-180.
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    Cited by:

    1. Hope, Ole-Kristian & Li, Congcong & Lin, An-Ping & Rabier, MaryJane, 2021. "Happy analysts," Accounting, Organizations and Society, Elsevier, vol. 90(C).
    2. Holm, Claus & Langsted, Lars Bo & Seehausen, Jesper, 2007. "An Examination of Actual Fraud Cases With a Focus on the Auditor’s Responsibility," Accounting Research Center Working Papers A-2007-05, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    3. Jessen L. Hobson & William J. Mayew & Mark E. Peecher & Mohan Venkatachalam, 2017. "Improving Experienced Auditors’ Detection of Deception in CEO Narratives," Journal of Accounting Research, Wiley Blackwell, vol. 55(5), pages 1137-1166, December.
    4. Cohen, Jeffrey & Ding, Yuan & Lesage, Cedric & Stolowy, Hervé, 2008. "The role of managers’ behavior in corporate fraud," HEC Research Papers Series 900, HEC Paris.
    5. Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott, 2017. "Audit time pressure and earnings quality: An examination of accelerated filings," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 50-66.
    6. Yan Luo & Steven E. Salterio, 2021. "Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 109-143, March.
    7. F. Todd DeZoort & Paul D. Harrison, 2018. "Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations," Journal of Business Ethics, Springer, vol. 149(4), pages 857-874, June.
    8. Gabbioneta, Claudia & Greenwood, Royston & Mazzola, Pietro & Minoja, Mario, 2013. "The influence of the institutional context on corporate illegality," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 484-504.
    9. Fauzia Agustina & Nurkholis Nurkholis & Mohamad Khoiru Rusydi, 2021. "Auditors’ professional skepticism and fraud detection," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(4), pages 275-287, June.
    10. Razana Juhaida Johari & Nordayana Sri Ridzoan & Arumega Zarefar, 2019. "The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors¡¯ Job Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 88-106, May.
    11. Kathryn Kadous & Yuepin (Daniel) Zhou, 2019. "How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 108-131, March.
    12. 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.
    13. Anna M. Cianci & James Lloyd Bierstaker, 2009. "The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 455-474, May.
    14. Maria Krambia-Kapardis & Chris Christodoulou & Michalis Agathocleous, 2010. "Neural networks: the panacea in fraud detection?," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(7), pages 659-678, July.

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