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The influence of time pressure and accountability on auditors' processing of nondiagnostic information

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  • Glover, SM

Abstract

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Suggested Citation

  • Glover, SM, 1997. "The influence of time pressure and accountability on auditors' processing of nondiagnostic information," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 213-226.
    • Handle: RePEc:bla:joares:v:35:y:1997:i:2:p:213-226
    DOI: http://hdl.handle.net/10.2307/2491361
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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. Aleksandra Wasowska, 2013. "Heurystyki i bledy poznawcze jako zrodlo niepowodzen audytu zewnetrznego (Heuristics and cognitive biases as a reason of external audit failures)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 11(43), pages 189-202.
    4. Michal Bobek, 2018. "Nature of Audit and Demand for Audit [Podstata auditu a poptávka po auditu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(1), pages 5-23.
    5. Andrew Harrison & James Summers & Brian Mennecke, 2018. "The Effects of the Dark Triad on Unethical Behavior," Journal of Business Ethics, Springer, vol. 153(1), pages 53-77, November.
    6. Mark DeFond & David H. Erkens & Jieying Zhang, 2017. "Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching," Management Science, INFORMS, vol. 63(11), pages 3628-3649, November.
    7. Jodi L. Short & Michael W. Toffel & Andrea Read Hugill, 2013. "Monitoring Global Supply Chains," Harvard Business School Working Papers 14-032, Harvard Business School, revised Jun 2015.
    8. Odette M. Pinto, 2015. "Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks," Accounting Perspectives, John Wiley & Sons, vol. 14(4), pages 307-329, December.
    9. Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April.
    10. Joost Impink & Mari Paananen & Annelies Renders, 2022. "Regulation‐induced Disclosures: Evidence of Information Overload?," Abacus, Accounting Foundation, University of Sydney, vol. 58(3), pages 432-478, September.
    11. Ozlem Arikan, 2018. "Financial estimates against investors’ preferences: anchoring, denial and spillover effects," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 299-320, April.
    12. 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.
    13. Inyoman Agus Wijaya & Mentari Tri Yulyona, 2017. "Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 398-403.
    14. 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.
    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. Ashley Gangloff & Karen Schnatterly & Neal M. Snow & Patrick Wheeler & James Whitworth, 2023. "The Role Of Voluntarily Disclosed Information On Crowdfunding Success: Evidence From Kickstarter," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 31-54.
    17. 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.
    18. Mertins, Lasse & Salbador, Debra & Long, James H., 2013. "The outcome effect – A review and implications for future research," Journal of Accounting Literature, Elsevier, vol. 31(1), pages 2-30.
    19. Christensen, Brant E. & Newton, Nathan J. & Wilkins, Michael S., 2021. "How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits," Accounting, Organizations and Society, Elsevier, vol. 92(C).
    20. José Joaquín Del Pozo-Antúnez & Antonio Ariza-Montes & Francisco Fernández-Navarro & Horacio Molina-Sánchez, 2018. "Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception," IJERPH, MDPI, vol. 15(11), pages 1-16, November.
    21. 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.
    22. Horacio Molina-Sánchez & Antonio Ariza-Montes & Mar Ortiz-Gómez & Antonio Leal-Rodríguez, 2019. "The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources," IJERPH, MDPI, vol. 16(17), pages 1-17, August.
    23. Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P., 2008. "The Effect of Audit Standards on Fraud Consultation and Auditor Judgment," ERIM Report Series Research in Management 11687, 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.
    24. 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.
    25. Hwee Ping Koh & Glennda Scully & David R. Woodliff, 2018. "Can Anticipating Time Pressure Reduce the Likelihood of Unethical Behaviour Occurring?," Journal of Business Ethics, Springer, vol. 153(1), pages 197-213, November.

    More about this item

    Keywords

    Auditing; Auditor Judgment; Dilution effect; Non diagnostic information;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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