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An experimental investigation of auditor-auditee interaction under ambiguity

Author

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  • Zimbelman, MF
  • Waller, WS

Abstract

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Suggested Citation

  • Zimbelman, MF & Waller, WS, 1999. "An experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 135-155.
    • Handle: RePEc:bla:joares:v:37:y:1999:i::p:135-155
    DOI: http://hdl.handle.net/10.2307/2491349
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    Citations

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    Cited by:

    1. Martin, Kasey & Sanders, Elaine & Scalan, Genevieve, 2014. "The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 110-117.
    2. Rowe, Stephen P., 2019. "Auditors’ comfort with uncertain estimates: More evidence is not always better," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 1-11.
    3. Neil Crosby & Steven Devaney & Colin Lizieri & Patrick McAllister, 2018. "Can Institutional Investors Bias Real Estate Portfolio Appraisals? Evidence from the Market Downturn," Journal of Business Ethics, Springer, vol. 147(3), pages 651-667, February.
    4. Benjamin P. Commerford & Sean A. Dennis & Jennifer R. Joe & Jenny W. Ulla, 2022. "Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 171-201, March.
    5. Peecher, Mark E. & Schwartz, Rachel & Solomon, Ira, 2007. "It's all about audit quality: Perspectives on strategic-systems auditing," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 463-485.
    6. Ge Bai & Ranjani Krishnan, 2016. "Effects of Ambiguous Common Uncertainty on Employee Preference for Relative Performance Contracts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 6, pages 65-93, December.
    7. Dassiou, X. & Glycopantis, D., 2019. "The importance of reputation in the auditing of companies: A game theory analysis," Working Papers 19/01, Department of Economics, City University London.
    8. Koch, Christopher & Schunk, Daniel, 2007. "The Case for Limited Auditor Liability - The Effects of Liability Size on Risk Aversion and Ambiguity Aversion," Sonderforschungsbereich 504 Publications 07-04, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    9. Tan, Fangfang & Yim, Andrew, 2010. "Deterrence Effects of Auditing Rules: An Experimental Study," MPRA Paper 27859, University Library of Munich, Germany.
    10. Ala'a Zuhair Mansour & Aidi Ahmi & Oluwatoyin Muse Johnson Popoola, 2020. "The Personality Factor of Conscientiousness on Skills Requirement and Fraud Risk Assessment Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 405-415, April.
    11. Aghazadeh, Sanaz & Joe, Jennifer R., 2022. "Auditors' response to management confidence and misstatement risk," Accounting, Organizations and Society, Elsevier, vol. 101(C).
    12. Ala'a Zuhair Mansour & Aidi Ahmi & Oluwatoyin Muse Johnson Popoola, 2021. "The Interaction Effect of Personality Factor on Capability and Competence Requirement," Business and Economic Research, Macrothink Institute, vol. 11(1), pages 1-14, March.
    13. Jeremy B. Griffin, 2014. "The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1165-1193, December.
    14. Hun†Tong Tan & Karim Jamal, 2006. "Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 761-787, September.
    15. Steven J. Kachelmeier & Ben W. Van Landuyt, 2017. "Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 963-994, September.

    More about this item

    Keywords

    Auditing; Auditor-Auditee interactions; Misstatements; Strategic behavior;
    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

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