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Post-decision inference editing of supportive and counterindicative signals among external auditors in a going concern judgment

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  • Lundberg, C. Gustav
  • Nagle, Brian M.

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  • Lundberg, C. Gustav & Nagle, Brian M., 2002. "Post-decision inference editing of supportive and counterindicative signals among external auditors in a going concern judgment," European Journal of Operational Research, Elsevier, vol. 136(2), pages 264-281, January.
    • Handle: RePEc:eee:ejores:v:136:y:2002:i:2:p:264-281
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    References listed on IDEAS

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    1. Joyce, Ej & Biddle, Gc, 1981. "Anchoring And Adjustment In Probabilistic Inference In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 120-145.
    2. Kinney, William R, Jr, 1993. "Auditors' Liability: Opportunities for Research," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 2(3), pages 349-360, Fall.
    3. Kida, T, 1984. "The Impact Of Hypothesis-Testing Strategies On Auditors Use Of Judgment Data," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 332-340.
    4. Svenson, Ola, 1996. "Decision Making and the Search for Fundamental Psychological Regularities: What Can Be Learned from a Process Perspective?," Organizational Behavior and Human Decision Processes, Elsevier, vol. 65(3), pages 252-267, March.
    5. Reimers, Jane L. & Butler, Stephen A., 1992. "The effect of outcome knowledge on auditors' judgmental evaluations," Accounting, Organizations and Society, Elsevier, vol. 17(2), pages 185-194, February.
    6. Mcdaniel, Ls & Kinney, Wr, 1995. "Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 59-76.
    7. Buchman, Thomas A., 1985. "An effect of hindsight on predicting bankruptcy with accounting information," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 267-285, July.
    8. Camerer, Colin & Loewenstein, George & Weber, Martin, 1989. "The Curse of Knowledge in Economic Settings: An Experimental Analysis," Journal of Political Economy, University of Chicago Press, vol. 97(5), pages 1232-1254, October.
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    Cited by:

    1. Nora Muñoz-Izquierdo & María-del-Mar Camacho-Miñano & María-Jesús Segovia-Vargas & David Pascual-Ezama, 2019. "Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence," IJFS, MDPI, vol. 7(2), pages 1-23, April.
    2. Gustav Lundberg, C., 2007. "Models of emerging contexts in risky and complex decision settings," European Journal of Operational Research, Elsevier, vol. 177(3), pages 1363-1374, March.

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