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Debiasing Audit Judgment With Accountability - A Framework And Experimental Results

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Cited by:

  1. Florian Hoos & Jorien Louise Pruijssers & Michel W. Lander, 2019. "Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism," Journal of Business Ethics, Springer, vol. 156(2), pages 563-575, May.
  2. Jim Psaros, 2007. "Do principles‐based accounting standards lead to biased financial reporting? An Australian experiment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 527-550, September.
  3. Ricchiute, David N., 1999. "The effect of audit seniors' decisions on working paper documentation and on partners' decisions," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 155-171, April.
  4. Michael Gibbins & Ken T. Trotman, 2002. "Audit Review: Managers' Interpersonal Expectations and Conduct of the Review," Contemporary Accounting Research, John Wiley & Sons, vol. 19(3), pages 411-444, September.
  5. Yifan Zhao & Noel Harding, 2013. "Improving the Interpretation of Complex Audit Evidence: The Beneficial Role of Order Effects," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 476-505, December.
  6. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
  7. Dinuja Perera & Parmod Chand & Rajni Mala, 2020. "Confirmation bias in accounting judgments: the case for International Financial Reporting Standards for small and medium‐sized enterprises," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4093-4119, December.
  8. Elizabeth Sheedy & Dominic S. B. Canestrari‐Soh, 2023. "Does executive accountability enhance risk management and risk culture?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4093-4124, December.
  9. Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
  10. Janne Chung & Gary Monroe, 1999. "The effects of counterexplanation and source of hypothesis on developing audit judgment," Accounting Education, Taylor & Francis Journals, vol. 8(2), pages 111-126.
  11. Rashid, Abdul & Ghazi, Muhammad Saarim, 2021. "Factors affecting Sharī‘ah audit quality in Islamic banking institutions of Pakistan: a theoretical framework," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), vol. 28, pages 124-140.
  12. Savani, Krishna & King, Dan, 2015. "Perceiving outcomes as determined by external forces: The role of event construal in attenuating the outcome bias," Organizational Behavior and Human Decision Processes, Elsevier, vol. 130(C), pages 136-146.
  13. Ulfert Gronewold & Anna Gold & Steven Salterio, 2013. "Reporting Self-Made Errors: The Impact of Organizational Error-Management Climate and Error Type," Journal of Business Ethics, Springer, vol. 117(1), pages 189-208, September.
  14. Johnny Jermias & Billy Kin Hoi Hu, 2020. "Overconfidence and Resistance to Abandoning Unprofitable Capital Budgeting Projects: The Effects of Autonomy, Internal Audit, and Accountability," Accounting Perspectives, John Wiley & Sons, vol. 19(2), pages 49-71, June.
  15. Gold-Nöteberg, A.H. & Gronewold, U. & Salterio, S., 2010. "The Impact of Error-Management Climate, Error Type and Error Originator on Auditors’ Reporting Errors Discovered on Audit Work Papers," ERIM Report Series Research in Management 20551, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  16. 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.
  17. Andiola, Lindsay M. & Bedard, Jean C., 2018. "Delivering the “tough message”: Moderators of subordinate auditors’ reactions to feedback," Accounting, Organizations and Society, Elsevier, vol. 70(C), pages 52-68.
  18. Kathryn Kadous & Lisa M. Sedor, 2004. "The Efficacy of Third†Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 55-82, March.
  19. 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.
  20. Muhammad Din & Munawarah & Imam Ghozali & Tarmizi Achmad, 2017. "The Follow Up of Auditing Results, Accountability of Financial Reporting and Mediating Effect of Financial Loss Rate: An Empirical Study in Indonesian Local Governments," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 443-459.
  21. 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.
  22. 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.
  23. Helen Brown-Liburd & Jeffrey Cohen & Greg Trompeter, 2013. "Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation," Journal of Business Ethics, Springer, vol. 116(2), pages 311-325, August.
  24. Mina Ličen & Sergeja Slapničar, 2022. "Can process accountability mitigate myopic biases? An experimental analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 1-26, March.
  25. Boiney, Lindsley G. & Kennedy, Jane & Nye, Pete, 1997. "Instrumental Bias in Motivated Reasoning: More When More Is Needed," Organizational Behavior and Human Decision Processes, Elsevier, vol. 72(1), pages 1-24, October.
  26. Christopher Koch & Annette Koehler & Kristina Yankova, 2016. "Professional Skepticism and Auditor Judgment: Does Trait Skepticism Mitigate the Recency Bias?," Working Papers 1623, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz, revised 2016.
  27. Jeffrey R. Cohen & Gregory M. Trompeter, 1998. "An Examination of Factors Affecting Audit Practice Development," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 481-504, December.
  28. Jochen Theis & Kristina Yankova & Marc Eulerich, 2012. "Information order effects in the context of management commentary—initial experimental evidence," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(2), pages 133-150, November.
  29. Björn Röber, 2020. "Escalating internationalization decisions: intendedly rational, but only limitedly so?," Business Research, Springer;German Academic Association for Business Research, vol. 13(2), pages 455-484, July.
  30. Tim Hermans & Martine Cools & Alexandra Van den Abbeele, 2021. "The role of information accuracy and justification in bonus allocations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 197-223, June.
  31. Johnson, Eric N., 1995. "Effects of information order, group assistance, and experience on auditors' sequential belief revision," Journal of Economic Psychology, Elsevier, vol. 16(1), pages 137-160, March.
  32. Lorenz Graf-Vlachy, 2019. "Like student like manager? Using student subjects in managerial debiasing research," Review of Managerial Science, Springer, vol. 13(2), pages 347-376, April.
  33. Upton, David R. & Arrington, C. Edward, 2012. "Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 281-297.
  34. Beaulieu, Philip R., 1996. "A note on the role of memory in commercial loan officers' use of accounting and character information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 515-528, August.
  35. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
  36. Myojung Cho & Gopal V. Krishnan, 2023. "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, vol. 28(1), pages 164-200, March.
  37. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
  38. Sanaz Aghazadeh & Yoon Ju Kang & Marietta Peytcheva, 2023. "Auditors’ scepticism in response to audit committee oversight behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2013-2034, June.
  39. Craig Emby & David Finley, 1997. "Debiasing Framing Effects in Auditors' Internal Control Judgments and Testing Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 14(2), pages 55-77, June.
  40. Rich, J. S. & Solomon, I. & Trotman, K. T., 1997. "The audit review process: A characterization from the persuasion perspective," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 481-505, July.
  41. El-Hussein E. El-Masry, 2008. "Factors affecting auditors' utilization of evidential cues," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 26-50, January.
  42. Marija Aleksovska & Thomas Schillemans & Stephan Grimmelikhuijsen, 2019. "Lessons from five decades of experimental and behavioral research on accountability: A systematic literature review," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 2(2).
  43. Wainberg, James S. & Kida, Thomas & David Piercey, M. & Smith, James F., 2013. "The impact of anecdotal data in regulatory audit firm inspection reports," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 621-636.
  44. DeZoort, Todd & Harrison, Paul & Taylor, Mark, 2006. "Accountability and auditors' materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 373-390.
  45. Alexander A. Galushkin, 2017. "Organizations of the Sphere of Education and Science Methods of Competitiveness Improvement," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 421-431.
  46. Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P., 2008. "The Effect of Audit Standards on Fraud Consultation and Auditor Judgment," ERIM Report Series Research in Management 11687, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  47. Min Liu, 2017. "Economic Consequences of Implementing the Engagement Partner: Signature Requirement in the UK," International Business Research, Canadian Center of Science and Education, vol. 10(9), pages 141-158, September.
  48. Florian Hoos & Grégoire Bollmann, 2012. "Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(2), pages 115-132, November.
  49. Takiah Mohd Iskandar & Ria Nelly Sari & Zuraidah Mohd-Sanusi & Rita Anugerah, 2012. "Enhancing auditors' performance: The importance of motivational factors and the mediation effect of effort," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(5), pages 462-476, May.
  50. Stewart R. Miller & Lorraine Eden & Dan Li, 2020. "CSR Reputation and Firm Performance: A Dynamic Approach," Journal of Business Ethics, Springer, vol. 163(3), pages 619-636, May.
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