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Outcome information and the ''expectation gap'': The case of loss contingencies

Author

Listed:
  • Kinney, WR
  • Nelson, MW

Abstract

No abstract is available for this item.

Suggested Citation

  • Kinney, WR & Nelson, MW, 1996. "Outcome information and the ''expectation gap'': The case of loss contingencies," Journal of Accounting Research, Wiley Blackwell, vol. 34(2), pages 281-299.
    • Handle: RePEc:bla:joares:v:34:y:1996:i:2:p:281-299
    DOI: http://hdl.handle.net/10.2307/2491503
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    Citations

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    Cited by:

    1. 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.
    2. Jere R. Francis & Jagan Krishnan, 1999. "Accounting Accruals and Auditor Reporting Conservatism," Contemporary Accounting Research, John Wiley & Sons, vol. 16(1), pages 135-165, March.
    3. Niamh Brennan, 2006. "Boards of Directors and Firm Performance: is there an expectations gap?," Corporate Governance: An International Review, Wiley Blackwell, vol. 14(6), pages 577-593, November.
    4. Libby, Robert & Bloomfield, Robert & Nelson, Mark W., 2002. "Experimental research in financial accounting," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 775-810, November.
    5. 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.
    6. Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
    7. Davis, Elizabeth B. & Ashton, Robert H., 2002. "Threshold adjustment in response to asymmetric loss functions: The case of auditors' "substantial doubt" thresholds," Organizational Behavior and Human Decision Processes, Elsevier, vol. 89(2), pages 1082-1099, November.

    More about this item

    Keywords

    Loss contingencies; Expectation gap; Auditor judgment; Preresolution information;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior

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