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Fear and risk in the audit process

Citations

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Cited by:

  1. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
  2. Laurence Daoust & Bertrand Malsch, 2020. "When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1333-1369, September.
  3. Bottausci, Chiara & Robson, Keith, 2023. "“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
  4. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
  5. Inez G. F. Verwey & Stephen K. Asare, 2022. "The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection," Journal of Business Ethics, Springer, vol. 176(2), pages 381-395, March.
  6. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
  7. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  8. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2023. "How the Big Four maintain and defend logic equilibrium at concurrent performances," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
  9. Dermarkar, Simon & Hazgui, Mouna, 2022. "How auditors legitimize commercialism: A micro-discursive analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
  10. Ahblom, Per & Sjögren, Ebba, 2019. "Delivering performance: the capital market framing of financial numbers from a preparer perspective," LSE Research Online Documents on Economics 102819, London School of Economics and Political Science, LSE Library.
  11. Lambert Jerman & Alaric Bourgoin, 2016. "L'identité négative de l'auditeur," Post-Print hal-01902594, HAL.
  12. Mohammad Namazi & Navid Reza Namazi, 2017. "An empirical investigation of the effects of moderating and mediating variables in business research: Insights from an auditing report," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(4), December.
  13. Beau, Pauline & Jerman, Lambert, 2024. "Working apart: Remote working and social bonding in the Big Four audit firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  14. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
  15. Koreff, Jared & Weisner, Martin & Sutton, Steve G., 2021. "Data analytics (ab) use in healthcare fraud audits," International Journal of Accounting Information Systems, Elsevier, vol. 42(C).
  16. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
  17. Mouna Hazgui & Marion Brivot, 2022. "Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics," Journal of Business Ethics, Springer, vol. 175(4), pages 741-758, February.
  18. de Vries, Marlies & Blomme, Rob & De Loo, Ivo, 2022. "Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
  19. Beau, Pauline & Jerman, Lambert, 2022. "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
  20. Lucía Mellado & Laura Parte, 2024. "Images of the auditor’s job and associated emotions: a dynamic analysis," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-15, December.
  21. Ricci, Michael A., 2022. "How better client service performance affects auditors' willingness to challenge management's preferred accounting," Accounting, Organizations and Society, Elsevier, vol. 103(C).
  22. Brivot, Marion & Cho, Charles H. & Kuhn, John R., 2015. "Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 23-43.
  23. Hyoung-Joo Lim & Dafydd Mali, 2024. "An analysis of the effect of audit effort (hours) on stock price volatility: evidence of increasing demand reducing uncertainty," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(3), pages 359-375, September.
  24. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
  25. Gilbert, Christine, 2021. "Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
  26. Gilbert, Christine, 2022. "The audit of public debt: Auditing as a device for political resistance in a neoliberal era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
  27. Slobodan Kacanski & Dean Lusher, 2017. "The Application of Social Network Analysis to Accounting and Auditing," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(3), pages 182-197, July.
  28. Nicolás Gambetta & Laura Sierra García & María Antonia García Benau & Josefina Novejarque Civera, 2022. "The informative value of Key Audit Matters in the audit report," Documentos de Investigación 129, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
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