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The audit review process: A characterization from the persuasion perspective

Citations

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Cited by:

  1. 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.
  2. 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.
  3. Fanning, Kirsten & David Piercey, M., 2014. "Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 575-589.
  4. Wally Smieliauskas & Russell Craig & Joel Amernic, 2008. "A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 225-250, September.
  5. E. Michael Bamber & Robert J. Ramsay, 1997. "An Investigation of the Effects of Specialization in Audit Workpaper Review," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 501-513, September.
  6. Hurley, Patrick J., 2015. "Ego depletion: Applications and implications for auditing research," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 47-76.
  7. Aghazadeh, Sanaz & Hoang, Kris, 2020. "How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?," Accounting, Organizations and Society, Elsevier, vol. 87(C).
  8. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can auditors be independent? : Experimental evidence," Papers 07-59, Sonderforschungsbreich 504.
  9. 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.
  10. Rowe, Stephen P., 2019. "Auditors’ comfort with uncertain estimates: More evidence is not always better," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 1-11.
  11. Tamara A. Lambert & Christopher P. Agoglia, 2011. "Closing the Loop: Review Process Factors Affecting Audit Staff Follow‐Through," Journal of Accounting Research, Wiley Blackwell, vol. 49(5), pages 1275-1306, December.
  12. Andiola, Lindsay M. & Brazel, Joseph F. & Downey, Denise Hanes & Schaefer, Tammie J., 2024. "Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?," Accounting, Organizations and Society, Elsevier, vol. 112(C).
  13. Steven M. Glover & Mark H. Taylor & Yi‐Jing Wu & Ken T. Trotman, 2019. "Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?†," Contemporary Accounting Research, John Wiley & Sons, vol. 36(3), pages 1417-1460, September.
  14. 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.
  15. Stephen K. Asare & Gregory M. Trompeter & Arnold M. Wright, 2000. "The Effect of Accountability and Time Budgets on Auditors' Testing Strategies," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 539-560, December.
  16. Yoon Ju Kang & M. David Piercey & Andrew Trotman, 2020. "Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 297-321, March.
  17. Leung, Patrick W. & Trotman, Ken T., 2005. "The effects of feedback type on auditor judgment performance for configural and non-configural tasks," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 537-553, August.
  18. Anna M. Cianci & James Lloyd Bierstaker, 2009. "The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 455-474, May.
  19. Ricchiute, David N., 1999. "The effect of audit seniors' decisions on working paper documentation and on partners' decisions," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 155-171, April.
  20. Kuselias, Stephen & Agoglia, Christopher P. & Wang, Elaine Ying, 2023. "The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences," Accounting, Organizations and Society, Elsevier, vol. 105(C).
  21. Alia Miledi & Benoit Pigé, 2013. "Le Jugement Professionnel En Audit : Enquete Aupres Des Associes Signataires," Post-Print hal-01002359, HAL.
  22. 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.
  23. Andiola, Lindsay M., 2014. "Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects," Journal of Accounting Literature, Elsevier, vol. 33(1), pages 1-36.
  24. Alecia Nagy & Fred Phillips, 2014. "Developing Students' Technical Knowledge and Case‐Based Reasoning Skills: Three Short Cases in Financial Accounting," Accounting Perspectives, John Wiley & Sons, vol. 13(2), pages 149-158, June.
  25. William F. Messier, Jr. & Vincent Owhoso & Carter Rakovski, 2008. "Can Audit Partners Predict Subordinates' Ability to Detect Errors?," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1241-1264, December.
  26. 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.
  27. Bills, Kenneth L. & Cobabe, Matthew & Pittman, Jeffrey & Stein, Sarah E., 2020. "To share or not to share: The importance of peer firm similarity to auditor choice," Accounting, Organizations and Society, Elsevier, vol. 83(C).
  28. Griffith, Emily E. & Kadous, Kathryn & Proell, Chad A., 2020. "Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up," Accounting, Organizations and Society, Elsevier, vol. 87(C).
  29. 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.
  30. Diane Janvrin, 2008. "To what extent does internal control effectiveness increase the value of internal evidence?," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(3), pages 262-282, March.
  31. Andiola, Lindsay M. & Bedard, Jean C., 2018. "Delivering the “tough message”: Moderators of subordinate auditors’ reactions to feedback," Accounting, Organizations and Society, Elsevier, vol. 70(C), pages 52-68.
  32. S. Hoozée & W. Bruggeman, 2007. "Towards explaining cost estimation errors in time equation-based costing," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/486, Ghent University, Faculty of Economics and Business Administration.
  33. Yip-Ow, Jackson & Tan, Hun-Tong, 2000. "Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 203-215, February.
  34. Maksymov, Eldar, 2015. "Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 104-124.
  35. Noel Harding, 2010. "Understanding the structure of audit workpaper error knowledge and its relationship with workpaper review performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(3), pages 663-683, September.
  36. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2024. "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.
  37. Hun†Tong Tan & Karim Jamal, 2006. "Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 761-787, September.
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