The Effect of Audit Standards on Fraud Consultation and Auditor Judgment
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Steven Salterio & Ross Denham, 1997. "Accounting Consultation Units: An Organizational Memory Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 669-691, December.
- Mcdaniel, Ls, 1990. "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 267-285.
- Sniezek, Janet A. & Buckley, Timothy, 1995. "Cueing and Cognitive Conflict in Judge-Advisor Decision Making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 62(2), pages 159-174, May.
- 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.
- 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.
- Stephen K. Asare & Arnold M. Wright, 2004. "The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 325-352, June.
- Paul Danos & John W. Eichenseher & Doris L. Holt, 1989. "Specialized knowledge and its communication in auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 91-109, September.
- J. Edward Russo & Margaret G. Meloy & T. Jeffrey Wilks, 2000. "Predecisional Distortion of Information by Auditors and Salespersons," Management Science, INFORMS, vol. 46(1), pages 13-27, January.
- B. Pierce & B. Sweeney, 2004. "Cost-quality conflict in audit firms: an empirical investigation," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 415-441.
- Terence Bu‐Peow Ng & Wendy Green & Roger Simnett, 2001. "The Effects of Fraud Risk and Management Representation on Auditors’ Hypothesis Generation," Abacus, Accounting Foundation, University of Sydney, vol. 37(3), pages 352-368, October.
- 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.
- Kennedy, J & Kleinmuntz, DN & Peecher, ME, 1997. "Determinants of the justifiability of performance in ill-structured audit tasks," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 105-123.
- Russo, J. Edward & Medvec, Victoria Husted & Meloy, Margaret G., 1996. "The Distortion of Information during Decisions," Organizational Behavior and Human Decision Processes, Elsevier, vol. 66(1), pages 102-110, April.
- 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.
- Steven Salterio, 1994. "Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 515-542, June.
- McNair, C. J., 1991. "Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 635-653.
- 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.
- Heath, Chip & Gonzalez, Rich, 1995. "Interaction with Others Increases Decision Confidence but Not Decision Quality: Evidence against Information Collection Views of Interactive Decision Making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 61(3), pages 305-326, March.
- 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.
- Jeffrey R. Cohen & Gregory M. Trompeter, 1998. "An Examination of Factors Affecting Audit Practice Development," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 481-504, 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.- 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.
- Jeffrey R. Cohen & Gregory M. Trompeter, 1998. "An Examination of Factors Affecting Audit Practice Development," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 481-504, December.
- 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.
- Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
- Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
- Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2023. "Learning in the auditing profession: A framework and future directions," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
- Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007.
"Can auditors be independent? : Experimental evidence,"
Papers
07-59, Sonderforschungsbreich 504.
- Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can Auditors Be Independent? - Experimental Evidence," Sonderforschungsbereich 504 Publications 07-59, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
- 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.
- Gold-Nöteberg, A.H. & Gronewold, U. & Salterio, S., 2010. "The Impact of Error-Management Climate, Error Type and Error Originator on Auditors’ Reporting Errors Discovered on Audit Work Papers," ERIM Report Series Research in Management 20551, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
- Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
- Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April.
- Ulfert Gronewold & Anna Gold & Steven Salterio, 2013. "Reporting Self-Made Errors: The Impact of Organizational Error-Management Climate and Error Type," Journal of Business Ethics, Springer, vol. 117(1), pages 189-208, September.
- Svanberg, Jan & Öhman, Peter, 2015. "Auditors' identification with their clients: Effects on audit quality," The British Accounting Review, Elsevier, vol. 47(4), pages 395-408.
- Tim Hermans & Martine Cools & Alexandra Van den Abbeele, 2021. "The role of information accuracy and justification in bonus allocations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 197-223, June.
- Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
- Jim Psaros, 2007. "Do principles‐based accounting standards lead to biased financial reporting? An Australian experiment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 527-550, September.
- W. Robert Knechel & Justin Leiby, 2016. "If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates," Journal of Accounting Research, Wiley Blackwell, vol. 54(5), pages 1331-1364, December.
- Michael Gibbins & Ken T. Trotman, 2002. "Audit Review: Managers' Interpersonal Expectations and Conduct of the Review," Contemporary Accounting Research, John Wiley & Sons, vol. 19(3), pages 411-444, September.
- El’fred Boo & Terence Ng & Premila Gowri Shankar, 2021. "Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter?," Journal of Business Ethics, Springer, vol. 174(2), pages 387-402, November.
- Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
More about this item
Keywords
audit standards; consultation propensity; consultation requirement; deadline pressure; fraud risk assessment; motivated reasoning; red flags;All these keywords.
JEL classification:
- M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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:ems:eureri:11687. 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: RePub (email available below). General contact details of provider: https://edirc.repec.org/data/erimanl.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.