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Interpersonal affect, accountability and experience in auditor fraud risk judgments and the processing of fraud cues
Schafer, Brad A.; Schafer, Jennifer K. - In: Advances in accounting behavioral research 22 (2019), pp. 43-65
Persistent link: https://www.econbiz.de/10012154192
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Subsequent events and their importance in drawing up annual financial statements
Botez, Daniel - In: Studies and scientific researches / Economics edition / … 19 (2014), pp. 60-65
Persistent link: https://www.econbiz.de/10011333798
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Heartland payment systems : cybersecurity impact on audits and financial statement contingencies
Reidenbach, Matthew; Wang, Ping - In: Issues in accounting education 36 (2021) 2, pp. 93-109
Persistent link: https://www.econbiz.de/10012604169
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The decline of substance over form in accounting : a problematic dichotomy
Williams, Paul F. - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 3, pp. 391-402
Persistent link: https://www.econbiz.de/10014369646
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Audit quality : insights from the academic literature
Knechel, W. Robert; Krishnan, Gopal; Pevzner, Mikhail; … - In: Auditing : a journal of practice & theory 32 (2013), pp. 385-421
Persistent link: https://www.econbiz.de/10009761239
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How do auditors weight informal contrary advice? : the joint influence of advisor social bond and advice justifiability
Kadous, Kathryn; Leiby, Justin; Peecher, Mark E. - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2061-2087
Persistent link: https://www.econbiz.de/10010231053
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Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
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The interplay of management incentives and audit committee communication on auditor judgment
Brown, J. Owen; Popova, Velina K. - In: Behavioral research in accounting 28 (2016) 1, pp. 27-40
Persistent link: https://www.econbiz.de/10011450282
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How insights from the "new" JDM research can improve auditor judgment: fundamental research questions and methodological advice
Griffith, Emily E.; Kadous, Kathryn; Young, Donald - In: Auditing : a journal of practice & theory 35 (2016) 2, pp. 1-22
Persistent link: https://www.econbiz.de/10011503108
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The impact of estimate source and social pressure on auditors' fair value estimate choices
Brink, Alisa G.; Tang, Fengchun; Yang, Ling - In: Behavioral research in accounting 28 (2016) 2, pp. 29-40
Persistent link: https://www.econbiz.de/10011612150