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Accountability, the dilution effect, and conservatism in auditors' fraud judgments

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  1. Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
  2. 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.
  3. 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.
  4. Heribert Gierl & Tina Großmann, 2008. "Imply-Benefit-Attribute im Bereich häufig gekaufter Konsumgüter," Schmalenbach Journal of Business Research, Springer, vol. 60(4), pages 355-384, June.
  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. Webb, R. Alan, 2002. "The impact of reputation and variance investigations on the creation of budget slack," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 361-378.
  7. 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.
  8. Waller, William S. & Zimbelman, Mark F., 2003. "A cognitive footprint in archival data: Generalizing the dilution effect from laboratory to field settings," Organizational Behavior and Human Decision Processes, Elsevier, vol. 91(2), pages 254-268, July.
  9. Jean‐Lin Seow, 2009. "Cue usage in financial statement fraud risk assessments: effects of technical knowledge and decision aid use," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 183-205, March.
  10. Geoffrey Bartlett & Eric Johnson & Philip Reckers, 2014. "Accountability and Role Effects in Balanced Scorecard Performance Evaluations When Strategy Timeline Is Specified," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 143-165, May.
  11. Chrysovalantis Gaganis, 2009. "Classification techniques for the identification of falsified financial statements: a comparative analysis," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 16(3), pages 207-229, July.
  12. Bierstaker, James L. & Kopp, Lori S. & Lombardi, Danielle R., 2016. "Are financial professionals ready for IFRS?: An exploratory study," Advances in accounting, Elsevier, vol. 35(C), pages 1-7.
  13. 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.
  14. Ch. Spathis & M. Doumpos & C. Zopounidis, 2002. "Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 509-535.
  15. 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.
  16. Jochen Bigus, 2015. "Loss Aversion, Audit Risk Judgments, and Auditor Liability," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 581-606, September.
  17. 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.
  18. 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.
  19. Saiewitz, Aaron & Kida, Thomas, 2018. "The effects of an auditor's communication mode and professional tone on client responses to audit inquiries," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 33-43.
  20. Christensen, Brant & Lei, Lijun (Gillian) & Shu, Sydney Qing & Thomas, Wayne, 2023. "Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy," Accounting, Organizations and Society, Elsevier, vol. 106(C).
  21. 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.
  22. 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.
  23. Dalla Via, Nicola & Perego, Paolo & van Rinsum, Marcel, 2019. "How accountability type influences information search processes and decision quality," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 79-91.
  24. Aaron Saiewitz & Elaine (Ying) Wang, 2020. "Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1854-1881, September.
  25. J. Edward Russo & Margaret G. Meloy & T. Jeffrey Wilks, 2000. "Predecisional Distortion of Information by Auditors and Salespersons," Management Science, INFORMS, vol. 46(1), pages 13-27, January.
  26. 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.
  27. Sarah Bonner & Tracie Majors & Stacey Ritter, 2018. "Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy," Journal of Accounting Research, Wiley Blackwell, vol. 56(5), pages 1453-1481, December.
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