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Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias

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  • Mark E. Peecher
  • M. David Piercey

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  • Mark E. Peecher & M. David Piercey, 2008. "Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias," Contemporary Accounting Research, John Wiley & Sons, vol. 25(1), pages 243-274, March.
    • Handle: RePEc:wly:coacre:v:25:y:2008:i:1:p:243-274
    DOI: 10.1506/car.25.1.10
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    Cited by:

    1. Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
    2. Goodson, Brian M. & Grenier, Jonathan H. & Maksymov, Eldar, 2023. "When law students think like audit litigation attorneys: Implications for experimental research," Accounting, Organizations and Society, Elsevier, vol. 104(C).
    3. Păcuraru-Ionescu Cătălin-Paul & Cîmpan Marius & Borlea Sorin Nicolae, 2023. "Determinants of Audit Quality and Connections with Economic Development and Education," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 741-751, July.
    4. Anna J. JOHNSON-SNYDER & Brenda L. KILLINGSWORTH, 2020. "Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 532-532.
    5. William D. Brink & Jonathan H. Grenier & Jonathan S. Pyzoha & Andrew Reffett, 2019. "The Effects of Clawbacks on Auditors’ Propensity to Propose Restatements and Risk Assessments," Journal of Business Ethics, Springer, vol. 158(2), pages 313-332, August.
    6. Mertins, Lasse & Salbador, Debra & Long, James H., 2013. "The outcome effect – A review and implications for future research," Journal of Accounting Literature, Elsevier, vol. 31(1), pages 2-30.
    7. Piercey, M. David, 2009. "Motivated reasoning and verbal vs. numerical probability assessment: Evidence from an accounting context," Organizational Behavior and Human Decision Processes, Elsevier, vol. 108(2), pages 330-341, March.
    8. Rashid, Abdul & Ghazi, Muhammad Saarim, 2021. "Factors affecting Sharī‘ah audit quality in Islamic banking institutions of Pakistan: a theoretical framework," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), vol. 28, pages 124-140.
    9. Meier, Pascal Flurin & Flepp, Raphael & Meier, Philippe & Franck, Egon, 2022. "Outcome bias in self-evaluations: Quasi-experimental field evidence from Swiss driving license exams," Journal of Economic Behavior & Organization, Elsevier, vol. 201(C), pages 292-309.
    10. Jochen Bigus, 2015. "Loss Aversion, Audit Risk Judgments, and Auditor Liability," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 581-606, September.
    11. Butler, Stephen A. & Ghosh, Dipankar, 2015. "Individual differences in managerial accounting judgments and decision making," The British Accounting Review, Elsevier, vol. 47(1), pages 33-45.
    12. Brown, Timothy & Majors, Tracie M. & Peecher, Mark E., 2020. "Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud," Accounting, Organizations and Society, Elsevier, vol. 87(C).
    13. Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
    14. Zhang, Yuqian & De Zoysa, Anura & Cortese, Corinne, 2023. "Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    15. Van Landuyt, Ben W., 2021. "Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?," Accounting, Organizations and Society, Elsevier, vol. 88(C).

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