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The effect of constrained processing on auditors' judgments

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  • Hoffman, Vicky B.
  • Joe, Jennifer R.
  • Moser, Donald V.

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  • Hoffman, Vicky B. & Joe, Jennifer R. & Moser, Donald V., 2003. "The effect of constrained processing on auditors' judgments," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 699-714.
    • Handle: RePEc:eee:aosoci:v:28:y:2003:i:7-8:p:699-714
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    1. Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
    2. Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
    3. Kaplan, Steven E. & Reckers, Philip M. J., 1989. "An examination of information search during initial audit planning," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 539-550, October.
    4. Anderson, Matthew J., 1988. "A comparative analysis of information search and evaluation behavior of professional and non-professional financial analysts," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 431-446, August.
    5. Libby, Robert & Trotman, Ken T., 1993. "The review process as a control for differential recall of evidence in auditor judgments," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 559-574, August.
    6. Frederick, Dm & Libby, R, 1986. "Expertise And Auditors Judgments Of Conjunctive Events," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 270-290.
    7. Cuccia, AD & Mc Gill, GA, 2000. "The role of decision strategies in understanding professionals' susceptibility to judgment biases," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 419-435.
    8. Bouwman, Marinus J. & Frishkoff, Patricia A. & Frishkoff, Paul, 1987. "How do financial analysts make decisions? A process model of the investment screening decision," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 1-29, January.
    9. Marchant, G, 1990. "Determinants Of Auditor Expertise - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 21-28.
    10. Phillips, F, 1999. "Auditor attention to and judgments of aggressive financial reporting," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 167-189.
    11. Tan, Ht, 1995. "Effects Of Expectations, Prior Involvement, And Review Awareness On Memory For Audit Evidence And Judgment," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 113-135.
    12. Swieringa, Rj & Weick, Ke, 1982. "An Assessment Of Laboratory Experiments In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 56-101.
    13. Waller, William S. & Felix, William Jr., 1984. "The auditor and learning from experience: Some conjectures," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 383-406, October.
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    Cited by:

    1. Tamara A. Lambert & Christopher P. Agoglia, 2011. "Closing the Loop: Review Process Factors Affecting Audit Staff Follow‐Through," Journal of Accounting Research, Wiley Blackwell, vol. 49(5), pages 1275-1306, December.
    2. 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.
    3. Frank, Michele L. & Hoffman, Vicky B., 2015. "Discussion of construal instructions and professional skepticism in evaluating complex estimates," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 56-58.
    4. Minelli, Eliana & Rebora, Gianfranco & Turri, Matteo, 2009. "Why do controls fail? Results of an Italian survey," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 933-943.
    5. Kaplan, Steven E. & Williams, David D., 2012. "The changing relationship between audit firm size and going concern reporting," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 322-341.
    6. 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.
    7. Hurley, Patrick J., 2019. "Ego depletion and auditors’ JDM quality," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.

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