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The Impact Of Group Processing On Selected Audit Disclosure Decisions

Author

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  • SCHULTZ, JJ
  • RECKERS, PMJ

Abstract

No abstract is available for this item.

Suggested Citation

  • Schultz, Jj & Reckers, Pmj, 1981. "The Impact Of Group Processing On Selected Audit Disclosure Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 482-501.
    • Handle: RePEc:bla:joares:v:19:y:1981:i:2:p:482-501
    DOI: http://hdl.handle.net/10.2307/2490876
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    Citations

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    Cited by:

    1. Jim Psaros, 2007. "Do principles‐based accounting standards lead to biased financial reporting? An Australian experiment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 527-550, September.
    2. Steven Salterio & Ross Denham, 1997. "Accounting Consultation Units: An Organizational Memory Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 669-691, December.
    3. T. S. Amer & Phil Drake, 2005. "Qualitative Expressions of Magnitude: The AuditorÕs Responsibility," American Journal of Business, Emerald Group Publishing, vol. 20(1), pages 29-36.
    4. McKinley, William & Ponemon, Lawrence A. & Schick, Allen G., 1996. "Auditors' perceptions of client firms: The stigma of decline and the stigma of growth," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 193-213.
    5. 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.
    6. Ken T. Trotman & Roger Simnett & Amna Khalifa, 2009. "Impact of the Type of Audit Team Discussions on Auditors' Generation of Material Frauds," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1115-1142, December.
    7. Joseph Aharony & Amihud Dotan, 2004. "A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3‐4), pages 475-504, April.
    8. George Young & Kenneth Price & Cynthia Claybrook, 2001. "Small Group Predictions on an Uncertain Outcome: The Effect of Nondiagnostic Information," Theory and Decision, Springer, vol. 50(2), pages 149-167, March.
    9. Kenneth E. Harrison & Lawrence A. Tomassini, 1989. "L‘évaluation de la probabilité des pertes éventuelles: une étude empirique," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 649-656, March.
    10. Du, Ning & Stevens, Kevin T. & McEnroe, John E., 2011. "Improving consistency in interpreting SFAS 5 probability phrases," Research in Accounting Regulation, Elsevier, vol. 23(1), pages 67-70.
    11. Kenneth E. Harrison & Lawrence A. Tomassini, 1989. "Judging the probability of a contingent loss: An empirical study," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 642-648, March.
    12. K. Raghunandan & Richard A. Grimlund & Albert Schepanski, 1991. "Auditor evaluation of loss contingencies," Contemporary Accounting Research, John Wiley & Sons, vol. 7(2), pages 549-569, March.
    13. Doupnik, Timothy S. & Richter, Martin, 2003. "Interpretation of uncertainty expressions: a cross-national study," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 15-35, January.
    14. Johnson, Eric N., 1995. "Effects of information order, group assistance, and experience on auditors' sequential belief revision," Journal of Economic Psychology, Elsevier, vol. 16(1), pages 137-160, March.
    15. 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.
    16. Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1720-1755, September.
    17. Ning Du & Kevin Stevens, 2011. "Numeric-to-verbal translation of probability expressions in SFAS 5," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 248-262, March.
    18. Dafydd Mali & Hyoung‐joo Lim, 2021. "Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?," Australian Accounting Review, CPA Australia, vol. 31(2), pages 108-127, June.
    19. 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.
    20. Stocks, Morris H. & Harrell, Adrian, 1995. "The impact of an increase in accounting information level on the judgment quality of individuals and groups," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 685-700.

    More about this item

    Keywords

    Auditing; Uncertainty; Group decision making; Loss contingencies;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • C92 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Group Behavior

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