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Effects of Exposure to Subsequently Invalidated Evidence on Judgements of Audit Workpaper Preparers and Reviewers

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  • Seet†Koh Tan
  • Hun†Tong Tan

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Suggested Citation

  • Seet†Koh Tan & Hun†Tong Tan, 2008. "Effects of Exposure to Subsequently Invalidated Evidence on Judgements of Audit Workpaper Preparers and Reviewers," Contemporary Accounting Research, John Wiley & Sons, vol. 25(3), pages 921-946, September.
  • Handle: RePEc:wly:coacre:v:25:y:2008:i:3:p:921-946
    DOI: 10.1506/car.25.3.10
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    Cited by:

    1. Tan, Seet-Koh & Koonce, Lisa, 2011. "Investors’ reactions to retractions and corrections of management earnings forecasts," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 382-397.
    2. Carolyn Mactavish & Susan McCracken & Regan N. Schmidt, 2018. "External Auditors' Judgment and Decision Making: An Audit Process Task Analysis," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 387-426, September.
    3. Ken T. Trotman & Roger Simnett & Amna Khalifa, 2009. "Impact of the Type of Audit Team Discussions on Auditors' Generation of Material Frauds," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1115-1142, December.
    4. Seet‐Koh Tan, 2022. "Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements," Abacus, Accounting Foundation, University of Sydney, vol. 58(4), pages 742-758, December.
    5. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.

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