The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor–Client Negotiation Outcomes
Author
Abstract
Suggested Citation
DOI: 10.1007/s10726-013-9371-5
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Paul M. Romer, 2000.
"Thinking and Feeling,"
American Economic Review, American Economic Association, vol. 90(2), pages 439-443, May.
- Romer, Paul M., 2000. "Thinking and Feeling," Research Papers 1618, Stanford University, Graduate School of Business.
- 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.
- Parker, Robert J. & Kohlmeyer, James III, 2005. "Organizational justice and turnover in public accounting firms: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 357-369, May.
- Gary Kleinman & Asokan Anandarajan & Ann Medinets & Dan Palmon, 2010. "A theoretical model of cognitive factors that affect auditors' performance and perceived independence," International Journal of Behavioural Accounting and Finance, Inderscience Enterprises Ltd, vol. 1(3), pages 239-267.
- Lawrence P. Kalbers & William J. Cenker, 2007. "Organizational commitment and auditors in public accounting," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(4), pages 354-375, April.
- Gary Kleinman & Dan Palmon, 2009. "Procedural Instrumentality and Audit Group Judgment: An Exploration of the Impact of Cognitive Fallibility and Ability Differences," Group Decision and Negotiation, Springer, vol. 18(2), pages 147-168, March.
- Gary Kleinman & Dan Palmon & Picheng Lee, 2003. "The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor and Client Teams," Group Decision and Negotiation, Springer, vol. 12(1), pages 57-84, January.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Anna Che Azmi & Yuen Hoong Voon, 2016. "The Effect of Clients’ Auditing Experience and Concession-Timing Strategies on Auditor-Client Negotiations," Group Decision and Negotiation, Springer, vol. 25(5), pages 1049-1069, September.
- Pyung Kyung Kang & Yoo Chan Kim & Dan Palmon, 2020. "Client’s Bargaining Power and Audit Negotiation over Earnings: Evidence from Audit Processes in a Business Groups Environment," Group Decision and Negotiation, Springer, vol. 29(6), pages 1207-1238, December.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Kleinman, Gary & Anandarajan, Asokan, 2011. "Inattentional blindness and its relevance to teaching forensic accounting and auditing," Journal of Accounting Education, Elsevier, vol. 29(1), pages 37-49.
- Asokan Anandarajan & Gary Kleinman & Dan Palmon, 2008. "Novice and expert judgment in the presence of going concern uncertainty: The influence of heuristic biases and other relevant factors," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 345-366, April.
- Nouri, Hossein & Parker, Robert J., 2013. "Career growth opportunities and employee turnover intentions in public accounting firms," The British Accounting Review, Elsevier, vol. 45(2), pages 138-148.
- Petrus Ridaryanto, 2020. "Organizational Commitments in Financial Service Audit With Antecedents of Organizational Justice and Job Satisfaction," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 86-95, July.
- Olivier Herrbach, 2001. "Audit quality, auditor behaviour and the psychological contract," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 787-802.
- Deepak, 2016. "Antecedent Value of Professional Commitment and Job Involvement in Determining Job Satisfaction," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 41(2), pages 154-164, May.
- Clement, Michael B. & Koonce, Lisa & Lopez, Thomas J., 2007. "The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 378-398, December.
- Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
- Simon Grant & Edi Karni, 2005.
"Why Does It Matter That Beliefs And Valuations Be Correctly Represented?,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 46(3), pages 917-934, August.
- Grant, S. & Karni, E., 2002. "Why Does it Matter that Beliefs and Valuations be Correctly Represented?," Discussion Paper 2002-12, Tilburg University, Center for Economic Research.
- Grant, Simon & Karni, Edi, 2003. "Why Does It Matter That Beliefs and Valuations Be Correctly Represented?," Working Papers 2003-02, Rice University, Department of Economics.
- Andrew J. Rosman, 2011. "Auditors' going‐concern judgments: rigid, adaptive, or both?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(1), pages 30-45, February.
- Emmanuel PETIT, 2010. "The role of regret in the persistence of anomalies in financial markets (In French)," Cahiers du GREThA (2007-2019) 2010-07, Groupe de Recherche en Economie Théorique et Appliquée (GREThA).
- Danielle E. Warren & Miguel Alzola, 2009. "Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity," Group Decision and Negotiation, Springer, vol. 18(1), pages 41-56, January.
- Dunn, Cheryl L. & Gerard, Gregory J. & Grabski, Severin V., 2017. "The combined effects of user schemas and degree of cognitive fit on data retrieval performance," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 46-67.
- Hall, Matthew & Smith, David, 2009. "Mentoring and turnover intentions in public accounting firms: a research note," LSE Research Online Documents on Economics 28924, London School of Economics and Political Science, LSE Library.
- Arnold, Vicky & Collier, Philip A. & Leech, Stewart A. & Rose, Jacob M. & Sutton, Steve G., 2023. "Can knowledge based systems be designed to counteract deskilling effects?," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
- Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023. "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , vol. 13(2), pages 21582440231, June.
- Chen, Qiu & Kelly, Khim & Salterio, Steven E., 2012. "Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 95-115.
- Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
- Adriana TIRON-TUDOR & Melinda Timea FULOP & George Silviu CORDOS, 2019. "Financial Auditor Profession’s Attractiveness for Y Generation (Millennials)," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(156), pages 642-642.
- Ken H. Guo, 2012. "Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada," Accounting Perspectives, John Wiley & Sons, vol. 11(2), pages 111-130, June.
More about this item
Keywords
Auditor; Client; Negotiation; Role playing; Cognitive characteristics; Risk preferences; Risk assessment; Counterpart behaviors; Structural equation modeling;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:grdene:v:23:y:2014:i:6:d:10.1007_s10726-013-9371-5. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.