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Accountability and auditors' materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort

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  • DeZoort, Todd
  • Harrison, Paul
  • Taylor, Mark

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  • 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.
    • Handle: RePEc:eee:aosoci:v:31:y:2006:i:4-5:p:373-390
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    References listed on IDEAS

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    1. Boatsman, James R. & Moeckel, Cindy & Pei, Buck K. W., 1997. "The Effects of Decision Consequences on Auditors' Reliance on Decision Aids in Audit Planning," Organizational Behavior and Human Decision Processes, Elsevier, vol. 71(2), pages 211-247, August.
    2. Messier, Wf, 1983. "The Effect Of Experience And Firm Type On Materiality Disclosure Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 611-618.
    3. 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.
    4. Gibbins, M & Newton, Jd, 1994. "An Empirical Exploration Of Complex Accountability In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 165-186.
    5. Arkes, Hal R. & Dawes, Robyn M. & Christensen, Caryn, 1986. "Factors influencing the use of a decision rule in a probabilistic task," Organizational Behavior and Human Decision Processes, Elsevier, vol. 37(1), pages 93-110, February.
    6. Koonce, L & Anderson, U & Marchant, C, 1995. "Justification Of Decisions In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 369-384.
    7. Christopher P. Agoglia & Thomas Kida & Dennis M. Hanno, 2003. "The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 33-46, March.
    8. Kennedy, J, 1993. "Debiasing Audit Judgment With Accountability - A Framework And Experimental Results," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 231-245.
    9. Carpenter, Brian W. & Dirsmith, Mark W., 1992. "Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 709-739, November.
    10. Hoffman, VB & Patton, JM, 1997. "Accountability, the dilution effect, and conservatism in auditors' fraud judgments," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 227-237.
    11. Tan, HT & Kao, A, 1999. "Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 209-223.
    12. Peecher, ME, 1996. "The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 125-140.
    13. Ashton, Robert H., 1992. "Effects of justification and a mechanical aid on judgment performance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 52(2), pages 292-306, July.
    14. Ashton, Rh, 1990. "Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 148-180.
    15. 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.
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