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Are Auditors Judgments Sufficiently Regressive

Author

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  • JOYCE, EJ
  • BIDDLE, GC

Abstract

No abstract is available for this item.

Suggested Citation

  • Joyce, Ej & Biddle, Gc, 1981. "Are Auditors Judgments Sufficiently Regressive," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 323-349.
    • Handle: RePEc:bla:joares:v:19:y:1981:i:2:p:323-349
    DOI: http://hdl.handle.net/10.2307/2490868
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    Citations

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    Cited by:

    1. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
    2. Lawrence A. Ponemon & David R.L. Gabhart, 1990. "Auditor independence judgments: A cognitive†developmental model and experimental evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 227-251, September.
    3. Tarek Amer & Karl Hackenbrack & Mark Nelson, 1995. "Context†Dependence of Auditors' Interpretations of the SFAS No. 5 Probability Expressions," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 25-39, September.
    4. repec:dau:papers:123456789/3528 is not listed on IDEAS
    5. John Affleck†Graves & Larry R. Davis & Richard R. Mendenhall, 1990. "Forecasts of earnings per share: Possible sources of analyst superiority and bias," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 501-517, March.
    6. Dennis D. Fehrenbacher & Anis Triki & Martin Michael Weisner, 2021. "Can multitasking influence professional scepticism?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1277-1306, March.
    7. Graf, Lorenz & König, Andreas & Enders, Albrecht & Hungenberg, Harald, 2012. "Debiasing competitive irrationality: How managers can be prevented from trading off absolute for relative profit," European Management Journal, Elsevier, vol. 30(4), pages 386-403.
    8. Olga Pilipczuk, 2020. "Toward Cognitive Management Accounting," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
    9. Mario J. Maletta, 1993. "An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 508-525, March.
    10. Srinagesh Gavirneni & Yusen Xia, 2009. "Anchor Selection and Group Dynamics in Newsvendor Decisions---A Note," Decision Analysis, INFORMS, vol. 6(2), pages 87-97, June.
    11. Maksymov, Eldar, 2015. "Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 104-124.
    12. Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    13. D. Eric Hirst, 1994. "Auditor Sensitivity to Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 405-422, June.
    14. Koonce, Lisa & Seybert, Nick & Smith, James, 2011. "Causal reasoning in financial reporting and voluntary disclosure," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 209-225.
    15. W. Robert Knechel & William F. Messier, 1990. "Sequential auditor decision making: Information search and evidence evaluation," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 386-406, March.
    16. Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I., 2006. "The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments," ERIM Report Series Research in Management ERS-2006-031-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    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.

    More about this item

    Keywords

    Auditing; Auditor judgement; Representativeness; Bayesian model;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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