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The microfoundations of audit quality

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  • Peters, Christian P. H.

    (Tilburg University, School of Economics and Management)

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  • Peters, Christian P. H., 2023. "The microfoundations of audit quality," Other publications TiSEM 6a2b12a5-6060-4544-883b-e, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:6a2b12a5-6060-4544-883b-e41486671aae
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    File URL: https://pure.uvt.nl/ws/portalfiles/portal/73633004/Thesis.pdf
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    References listed on IDEAS

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    1. Marcel van Rinsum & Victor S. Maas & David Stolker, 2018. "Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting," European Accounting Review, Taylor & Francis Journals, vol. 27(2), pages 383-399, March.
    2. Nolder, Christine J. & Kadous, Kathryn, 2018. "Grounding the professional skepticism construct in mindset and attitude theory: A way forward," Accounting, Organizations and Society, Elsevier, vol. 67(C), pages 1-14.
    3. Alison Jing Xu & Robert S. Wyer Jr., 2012. "The Role of Bolstering and Counterarguing Mind-Sets in Persuasion," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 38(5), pages 920-932.
    4. Luc Quadackers & Tom Groot & Arnold Wright, 2014. "Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt," Contemporary Accounting Research, John Wiley & Sons, vol. 31(3), pages 639-657, September.
    5. Berkeley J. Dietvorst & Joseph P. Simmons & Cade Massey, 2018. "Overcoming Algorithm Aversion: People Will Use Imperfect Algorithms If They Can (Even Slightly) Modify Them," Management Science, INFORMS, vol. 64(3), pages 1155-1170, March.
    6. Benjamin P. Commerford & Sean A. Dennis & Jennifer R. Joe & Jenny W. Ulla, 2022. "Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 171-201, March.
    7. Margaret H. Christ & Scott A. Emett & Scott L. Summers & David A. Wood, 2021. "Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures," Review of Accounting Studies, Springer, vol. 26(4), pages 1323-1343, December.
    8. Costello, Anna M. & Down, Andrea K. & Mehta, Mihir N., 2020. "Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models," Journal of Accounting and Economics, Elsevier, vol. 70(2).
    9. Manav Raj & Robert Seamans, 2019. "Primer on artificial intelligence and robotics," Journal of Organization Design, Springer;Organizational Design Community, vol. 8(1), pages 1-14, December.
    10. Carmen Olsen & Anna Gold, 2018. "Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 41(1), pages 127-141, March.
    11. Ivy Munoko & Helen L. Brown-Liburd & Miklos Vasarhelyi, 2020. "The Ethical Implications of Using Artificial Intelligence in Auditing," Journal of Business Ethics, Springer, vol. 167(2), pages 209-234, November.
    12. Phillips, F, 1999. "Auditor attention to and judgments of aggressive financial reporting," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 167-189.
    13. Hamilton, Ryan & Vohs, Kathleen D. & Sellier, Anne-Laure & Meyvis, Tom, 2011. "Being of two minds: Switching mindsets exhausts self-regulatory resources," Organizational Behavior and Human Decision Processes, Elsevier, vol. 115(1), pages 13-24, May.
    14. Olsen, Carmen & Gold, Anna, 2018. "Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 127-141.
    15. Hurley, Patrick J., 2019. "Ego depletion and auditors’ JDM quality," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
    16. repec:eme:jal000:j.acclit.2018.03.006 is not listed on IDEAS
    17. 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.
    18. Emily E. Griffith & Jacqueline S. Hammersley & Kathryn Kadous & Donald Young, 2015. "Auditor Mindsets and Audits of Complex Estimates," Journal of Accounting Research, Wiley Blackwell, vol. 53(1), pages 49-77, March.
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