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Causality as an influence on hindsight bias: An empirical examination of judges' evaluation of professional audit judgment

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  • Jennings, Marianne M.
  • Lowe, D. Jordan
  • Reckers, Philip M. J.

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Suggested Citation

  • Jennings, Marianne M. & Lowe, D. Jordan & Reckers, Philip M. J., 1998. "Causality as an influence on hindsight bias: An empirical examination of judges' evaluation of professional audit judgment," Journal of Accounting and Public Policy, Elsevier, vol. 17(2), pages 143-167.
    • Handle: RePEc:eee:jappol:v:17:y:1998:i:2:p:143-167
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    Cited by:

    1. Chambers, Valerie A. & Reckers, Philip M.J., 2022. "Auditor interventions that reduce auditor liability judgments," Advances in accounting, Elsevier, vol. 58(C).
    2. Anna J. JOHNSON-SNYDER & Brenda L. KILLINGSWORTH, 2020. "Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 532-532.
    3. Christine Gimbar & Molly Mercer, 2021. "Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates?," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 276-301, March.
    4. Chambers, Valerie A. & Reckers, Philip M.J. & Reinstein, Alan, 2020. "Drivers of juror's malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management Mindset," Advances in accounting, Elsevier, vol. 50(C).
    5. Charron, Kimberly F. & Lowe, D. Jordan, 2008. "An examination of the influence of surprise on judges and jurors’ outcome effects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1020-1033.

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