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An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing

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  • Bamber, E. Michael
  • Ramsay, Robert J.
  • Tubbs, Richard M.

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  • Bamber, E. Michael & Ramsay, Robert J. & Tubbs, Richard M., 1997. "An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 249-268.
    • Handle: RePEc:eee:aosoci:v:22:y:1997:i:3-4:p:249-268
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    References listed on IDEAS

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    1. Kaplan, Steven E. & Reckers, Philip M. J., 1989. "An examination of information search during initial audit planning," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 539-550, October.
    2. Libby, R, 1985. "Availability And The Generation Of Hypotheses In Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 648-667.
    3. Libby, Robert & Trotman, Ken T., 1993. "The review process as a control for differential recall of evidence in auditor judgments," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 559-574, August.
    4. Bonner, Sarah E., 1994. "A model of the effects of audit task complexity," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 213-234, April.
    5. Pei, Buck K. W. & Reed, Sarah A. & Koch, Bruce S., 1992. "Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model," Accounting, Organizations and Society, Elsevier, vol. 17(2), pages 169-183, February.
    6. Butt, Jane L. & Campbell, Terry L., 1989. "The effects of information order and hypothesis-testing strategies on auditors' judgments," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 471-479, October.
    7. Tversky, Amos & Kahneman, Daniel, 1986. "Rational Choice and the Framing of Decisions," The Journal of Business, University of Chicago Press, vol. 59(4), pages 251-278, October.
    8. Dillard, Jesse F. & Kauffman, N. Leroy & Spires, Eric E., 1991. "Evidence order and belief revision in management accounting decisions," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 619-633.
    9. Ashton, Robert H. & Ashton, Alison Hubbard, 1990. "Evidence-responsiveness in professional judgment: Effects of positive versus negative evidence and presentation mode," Organizational Behavior and Human Decision Processes, Elsevier, vol. 46(1), pages 1-19, June.
    10. Waller, William S. & Felix, William Jr., 1984. "The auditor and learning from experience: Some conjectures," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 383-406, October.
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    Cited by:

    1. 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.
    2. Yingwen Deng & Ole‐Kristian Hope & Cyndia Wang & Min Zhang, 2022. "Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 215-248, January.
    3. Shana Clor‐Proell & Mark W. Nelson, 2007. "Accounting Standards, Implementation Guidance, and Example‐Based Reasoning," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 699-730, September.
    4. Jeffrey S. Miller, 2006. "Unintended Effects of Preannouncements on Investor Reactions to Earnings News," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 1073-1103, December.
    5. Hurley, Patrick J., 2015. "Ego depletion: Applications and implications for auditing research," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 47-76.
    6. Clement Chen & Keith Jones & D. David Mcintyre, 2008. "Analyzing the Factors Relevant to Students' Estimations of the Benefits and Costs of Pursuing an Accounting Career," Accounting Education, Taylor & Francis Journals, vol. 17(3), pages 313-326.
    7. 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.
    8. Jones, Keith T. & Hunt, Steven C. & Chen, Clement C., 2008. "Auditors’ performance evaluations: An experimental analysis of the effects of initial impressions and task-specific experience on information later recalled," Accounting forum, Elsevier, vol. 32(3), pages 213-224.
    9. Tamara A. Lambert & Marietta Peytcheva, 2020. "When Is the Averaging Effect Present in Auditor Judgments?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 277-296, March.

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