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Evaluation of auditor decisions: Hindsight bias effects and the expectation gap

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  • Anderson, John C.
  • Lowe, D. Jordan
  • Reckers, Philip M. J.

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  • Anderson, John C. & Lowe, D. Jordan & Reckers, Philip M. J., 1993. "Evaluation of auditor decisions: Hindsight bias effects and the expectation gap," Journal of Economic Psychology, Elsevier, vol. 14(4), pages 711-737, December.
    • Handle: RePEc:eee:joepsy:v:14:y:1993:i:4:p:711-737
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    Cited by:

    1. Klaus Ruhnke & Catharina Schmiele & Jochen Schwind, 2010. "Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen," Schmalenbach Journal of Business Research, Springer, vol. 62(4), pages 394-421, June.
    2. 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.
    3. Jeffrey J. Rachlinski & Chris Guthrie & Andrew J. Wistrich, 2007. "Heuristics and Biases in Bankruptcy Judges," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 163(1), pages 167-186, March.
    4. Mitchell Bryce & Muhammad Jahangir Ali & Paul R. Mather, 2021. "Director expectations gap and hindsight bias," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2965-2996, June.
    5. Ping Zhang, 2007. "The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 631-654, June.
    6. Ricchiute, David N., 1997. "Effects of Judgment on Memory: Experiments in Recognition Bias and Process Dissociation in a Professional Judgment Task," Organizational Behavior and Human Decision Processes, Elsevier, vol. 70(1), pages 27-39, April.
    7. Mohammed Moin Uddin Reza & Md. Rezaul Karim, 2018. "Audit Expectation Gap – Evidence in 21st Century," International Journal of Science and Business, IJSAB International, vol. 2(4), pages 748-756.

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