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Male and Female Auditors’ Overconfidence

Hardies, Kris; Breesch, Diane; Branson, Joël - 2013

Overconfidence has been a hot topic in judgment and decision-making research. The overconfidence effect describes, among other things, the tendency of people to believe that their judgment is more accurate than it really is. Auditing judgment and decision making research has always had much...

Persistent link: https://www.econbiz.de/10014197889

The Number of Professionally Certified Accounting Experts on Audit Committees and Confidence in Earnings : A Study of Retail Investors’ Perceptions

Levitan, Alan; Dubofsky, David A.; Sussman, Lyle - 2016

retail (non-institutional) investors. We examine if these investors’ confidence in reported earnings is affected by the … their confidence in the earnings quality of a hypothetical company, contingent on the financial expertise represented in the … an audit committee increases, there is a general tendency for confidence in earnings to increase also. The statistical …

Persistent link: https://www.econbiz.de/10014123725

How Management Confidence Influences Auditors’ Testing

Aghazadeh, Sanaz - 2017

experiment, we find that although auditors believe that management confidence in inquiry explanations will not influence their …We examine auditors' response to management's statements of confidence accompanying the inquiry explanation regarding a … confidence, the potential causes for the auditors' response, and the impact of confidence when it is associated with inquiry is …

Persistent link: https://www.econbiz.de/10012971508

Investor Confidence in Earnings : The Interactive Effects of Internal Control Audits and Manager Legal Liability

Wu, Yi-Jing - 2011

Audits on investor confidence and its antecedents including managers' ICFR disclosures. Results of a laboratory experiment … should increases investor confidence in financial disclosures. In part to achieve this goal, managers now have personal legal …

Persistent link: https://www.econbiz.de/10013130563

Social Trust and Auditor Reporting Conservatism

Chen, Deqiu - 2018

We examine the implications of social trust for auditor reporting conservatism. Using a sample of listed companies in China, we find that clients located in high trust regions are less likely to receive a non-clean audit opinion. This negative impact of social trust on auditor reporting...

Persistent link: https://www.econbiz.de/10012937339

Trust of the Crowd and Audit Pricing

Chan, Konan - 2020

Using a novel dataset that captures public perceptions of the trustworthiness of client firms by extracting and converting social media feeds into an index, we find that auditors charge higher fees for client firms with lower trustworthiness, as client firms with higher trustworthiness are less...

Persistent link: https://www.econbiz.de/10012830517

Seeing Is Believing? Executives’ Facial Trustworthiness, Auditor Tenure, and Audit Fees

Hsieh, Tien‐Shih - 2019

Psychology and neuroscience studies document that facial trustworthiness perceptions may affect observers' decision-making process. Our study examines whether auditors' perceptions of client executives' facial trustworthiness are associated with their audit fee decisions. We employ a...

Persistent link: https://www.econbiz.de/10012864319

Believe Who You Trust : How Do Inappropriate Auditor Actions to Improve PCAOB Inspection Outcomes Influence Non-Professional Investors’ Decision Making?

Barr-Pulliam, Dereck; Mason, Stephani; Muriel, Leah - 2022

experiment using 198 non-professional investors, we manipulated the auditor’s historical PCAOB inspection deficiency rate (low … we conduct a second experiment and alternatively measure auditor trustworthiness as improperly revising the audit … materiality threshold to forego a material adjustment. Lastly, we explore an intervention in a third experiment and find that when …

Persistent link: https://www.econbiz.de/10013405836

Banking on Confidence : Rethinking Audits of Financial Institutions

Mainelli, Michael - 2021

After the financial crisis we realised that the balance sheet and going concern statements of many of our major financial institutions proved wrong. The ‘Credit Scrunch’ of 2007 was a systemic failure. Interactions between elements of the system (banks, rating agencies, regulators,...

Persistent link: https://www.econbiz.de/10013251397

Incentives for dishonesty : an experimental study with internal auditors

Balafoutas, Loukas; Czermak, Simon; Eulerich, Marc; … - 2017 - This version: 20 April 2017

the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large … performance of the unit that they are auditing. We vary incentives in the experiment from individual (piece rate) to competitive …

Persistent link: https://www.econbiz.de/10011639592