Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective

Auditing

Volumn 24, Issue SUPPL., 2005, Pages 41-71

  Nelson, Mark ^a   Tan, Hun Tong ^b  

^a Department of Obstetrics Gynecology   (United States)

^b NANYANG TECHNOLOGICAL UNIVERSITY   (Singapore)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33645743439     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2005.24.supplement.41     Document Type: Conference Paper

References (231)

1. Abdolmohammadi, M., and A. Wright. 1997. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review 62 (1): 1-13.
2. _. 1999. A comprehensive taxonomy of audit task structure, professional rank and decision aids for behavioral research. Behavioral Research in Accounting 11: 51-92.
3. Amer, T., K. Hackenbrack, and M. Nelson. 1994. Between-auditor differences in the interpretation of probability phrases. Auditing: A Journal of Practice & Theory 13 (Spring): 126-136.
4. _, _, and _. 1995. Context-dependence of auditors' interpretations of the SFAS No. 5 probability expressions. Contemporary Accounting Research 12 (Fall): 25-39.
5. American Institute of Certified Public Accountants (AICPA). 1978a. Analytical Review Procedures. Statement of Auditing Standards (SAS) No. 23. New York, NY: AICPA.
6. _, Commission on Auditors' Responsibilities. 1978b. Report, Conclusions, and Recommendations. New York, NY: AICPA.
7. _. 1981a. The Auditors' Consideration when a Question Arises about an Entity's Continued Existence. Statement of Auditing Standards (SAS) No. 34. New York, NY: AICPA.
8. _. 1981b. Audit Sampling. Statement of Auditing Standards (SAS) No. 39. New York, NY: AICPA.
9. _. 1983. Audit Risk and Materiality in Conducting an Audit. Statement of Auditing Standards (SAS) No. 47. New York, NY: AICPA.
10. _. 1988a. Analytical Procedures. Statement of Auditing Standards (SAS) No. 56. New York, NY: AICPA.
11. _. 1988b. The Auditors' Consideration of an Entity's Ability to Continue as a Going Concern. Statement of Auditing Standards (SAS) No. 59. New York, NY: AICPA.
12. _. 1999a. Audit Adjustments. Statement of Auditing Standards (SAS) No. 89. New York, NY: AICPA.
13. _. 1999b. Audit Sampling. New York, NY: AICPA.
14. _. 2004. Codification of Auditing Standards: Including AICPA and PCAOB Auditing and Attestation Standards. New York, NY: AICPA.
15. Anderson, J. C., S. E. Kaplan, and P. M. J. Reckers. 1992. The effects of output interference on analytical procedures judgments. Auditing: A Journal of Practice & Theory 11 (Fall): 1-13.
16. _, D. J. Lowe, and P. M. J. Reckers. 1993. Evaluation of auditor decisions: Hindsight bias effects and the expectation gap. Journal of Economic Psychology 14 (4): 711-737.
17. _, M. M. Jennings, D. J. Lowe, and P. M. J. Reckers. 1997. The mitigation of hindsight bias in judges' evaluation of auditor decisions. Auditing: A Journal of Practice & Theory 16 (Fall):20-39.
18. Anderson, U., L. Koonce, and G. Marchant. 1994. The effects of source-competence information and its timing on auditors' performance of analytical procedures. Auditing: A Journal of Practice & Theory 13 (Spring): 137-148.
19. _, and _. 1995. Explanation as a method for evaluating client-suggested causes in analytical procedures. Auditing: A Journal of Practice & Theory 14 (Fall): 124-132.
20. _, and _. 1998. Evaluating the sufficiency of causes in audit analytical procedures. Auditing: A Journal of Practice & Theory 17 (1): 1-12.
21. Asare, S. K. 1992. The auditor's going concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review 67 (April): 379-393.
22. _, and A. M. Wright. 1997. Evaluation of competing hypotheses in auditing. Auditing: A Journal of Practice & Theory 16 (Spring): 1-13.
23. _, and _. 2001. Design considerations for research on analytical procedures. International Journal of Auditing 5 (November): 205-214.
24. Ashton, A. H., and R. H. Ashton. 1988. Sequential belief revision in auditing. The Accounting Review 63 (October): 623-641.
25. Ashton, R. H., and S. S. Kramer. 1980. Students as surrogates in behavioral accounting research: Some evidence. Journal of Accounting Research 18 (1): 1-15.
26. _. 1982. Human Information Processing in Accounting. Studies in Accounting Research No. 17. Sarasota, FL: AAA.
27. _. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research 28 (Supplement): 148180.
28. Ballou, B., C. E. Barley, and J. Rich. 2004. The impact of strategic positioning information on auditor judgments about business process performance. Auditing: A Journal of Practice & Theory 23 (September): 71-88.
29. Bamber, E. M., R. T. Watson, and M. Callahan-Hill. 1996. The effects of group support system technology on audit group decision making. Auditing: A Journal of Practice & Theory 15 (Spring): 122-134.
30. Beattie, V., R. Brandt, and S. Fearnley. 1999. Perceptions of auditor independence: U.K. evidence. Journal of International Accounting Auditing & Taxation 8 (1): 67-107.
31. _, _, and _. 2000. Behind the audit report: A descriptive study of discussions and negotiations between auditors and directors. International Journal of Auditing 4 (July): 177-202.
32. _, S. Fearnley, and R. Brandt. 2004. A grounded theory model of auditor-client negotiations. International Journal of Auditing 8 (1): 1-19.
33. Bédard, J. 1989. Expertise in auditing: Myth or reality. Accounting, Organizations and Society 14 (1/2): 113-132.
34. _, and M. T. H. Chi. 1993. Expertise in auditing. Auditing: A Journal of Practice & Theory 12 (Supplement): 21-45.
35. Bedard, J. C. 1989. An archival investigation of audit program planning. Auditing: A Journal of Practice & Theory 9 (Fall): 57-71.
36. _, and S. F. Biggs. 1991. Pattern recognition, hypotheses generation, and auditor performance in an analytical task. The Accounting Review 66 (July): 622-642.
37. _, _, and J. J. Maroney. 1998. Sources of process gain and loss from group interaction in performance of analytical procedures. Behavioral Research in Accounting 10 (Supplement): 207-233.
38. Beeler, J. D., and J. E. Hunton. 2002. Contingent economic rents: Insidious threats to audit independence. Advances in Accounting Behavioral Research 5: 21-50.
39. Bell, T. B., F. Marrs, I. Solomon, and H. Thomas. 1997. Auditing Organizations through a StrategicSystems Lens. Montvale, NJ: KPMG LLP.
40. _, and J. V. Carcello. 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory 19 (1): 169-184.
41. _, J. C. Bedard, K. M. Johnstone, and E. F. Smith. 2002. KRisk (SM): A computerized decision aid for client acceptance and continuance risk assessments. Auditing: A Journal of Practice & Theory 21 (2): 97-113.
42. Bernardi, R. 1994. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory 13 (Supplement): 97-101.
43. Bierstaker, J. L., J. C. Bedard, and S. F. Biggs. 1999. The role of problem representation shifts on auditor decision processes. Auditing: A Journal of Practice & Theory 18 (Spring): 18-36.
44. Biggs, S. F., and J. J. Wild. 1984. A note on the practice of analytical review. Auditing: A Journal of Practice & Theory 3 (Spring): 68-79
45. _, W. F. Messier, and J. V. Hansen. 1987. A descriptive analysis of computer audit specialists' decision-making behavior in advanced computer environments. Auditing: A Journal of Practice & Theory 6 (Spring): 1-21.
46. _, M. Selfridge, and G. Krupka. 1993. A computational model of auditor knowledge and reasoning processes in the going concern judgment. Auditing: A Journal of Practice & Theory 12 (Supplement): 82-99.
47. Blocher, E., G. W. Krull, L. J. Tashman, and S. V. N. Yates. 2002. Updating analytical procedures. The CPA Journal 72 (11): 36-41.
48. Bonner, S. E. 1990. Experience effects in auditing: The role of task-specific knowledge. The Accounting Review 65 (January): 72-92.
49. _, and B. L. Lewis. 1990. Determinants of auditor expertise. Journal of Accounting Research 28 (Supplement): 1-20.
50. _. 1991. Is experience necessary in cue measurement? The case of auditing tasks. Contemporary Accounting Research 8 (1): 253-269.
51. _, and N. Pennington. 1991. Cognitive processes and knowledge as determinants of auditor expertise. Journal of Accounting Literature 10: 1-50.
52. _, and P. L. Walker. 1994. The effects of instruction and experience on the acquisition of auditing knowledge. The Accounting Review 69 (January): 157-178.
53. _, R. Libby and M. W. Nelson. 1996. Using decision aids to improve auditor's conditional probability judgments. The Accounting Review 71 (April): 221-240.
54. Braun, K. W. 2001. The disposition of audit-detected misstatements: An examination of risk and reward factors and aggregation effects. Contemporary Accounting Research 18 (Spring): 71100.
55. Brazel, J. F., C. P. Agoglia, and R. C. Hatfield. 2004. Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance. The Accounting Review 79 (October): 949-966.
56. Brown, J. L., and K. M. Johnstone. 2004. Effects of engagement risk and auditor experience on the process and outcomes of client-auditor negotiation. Working paper, University of WisconsinMadison.
57. Brown, C. E., and I. Solomon. 1990. Auditor configurai information processing in control risk assessment. Auditing: A Journal of Practice & Theory 9 (Fall): 17-38.
58. _, and I. Solomon. 1991. Configurai information processing in auditing: The role of domainspecific knowledge. The Accounting Review 66 (January): 100-119.
59. Bryan-Low, C. 2002. Andersen witness packs big punch. Wall Street Journal (3 June).
60. Butt, J. L. 1988. Frequency judgments in an auditing-related task. Journal of Accounting Research 26 (Autumn): 315-330.
61. Choo, F. 1986. Job stress, job performance, and auditor personality characteristics. Auditing: A Journal of Practice & Theory 5 (Spring): 17-34.
62. Gushing, B. E., and J. K. Loebbecke. 1983. Analytical approaches to audit risk: A survey and analysis. Auditing: A Journal of Practice & Theory 3 (Fall): 23-41.
63. _, and S. S. Ahlawat. 1996. Mitigation of recency bias in audit judgment: The effect of documentation. Auditing: A Journal of Practice & Theory 15 (Fall): 110-122.
64. Dopuch, N., R. King, and D. Wallin. 1989. The use of experimental markets in auditing research: Some initial findings. Auditing: A Journal of Practice & Theory 8 (Supplement): 98-127.
65. Dusenbury, R., J. L. Reimers, and S. Wheeler. 1996. An empirical study of belief-based and probability-based specification of audit risk. Auditing: A Journal of Practice & Theory 15 (Fall): 12-28.
66. Barley, C. E. 2001. Knowledge acquisition in auditing: Training novice auditors to recognize cue relationships in real estate valuation. The Accounting Review 76 (1): 81-97.
67. Einhorn, H. J. 1972. Alchemy in the behavioral sciences. Public Opinion Quarterly 36 (Fall): 367-378.
68. Eining, M. M., D. R. Jones, and J. K. Loebbecke. 1997. Reliance on decision aids: An examination of auditors' assessment of management fraud. Auditing: A Journal of Practice & Theory 16 (Fall): 1-19.
69. Farmer, T. A., L. E. Rittenberg, and G. M. Trompeter. 1987. An investigation of the impact of economic and organizational factors on auditor independence. Auditing: A Journal of Practice & Theory 1 (Fall): 1-14.
70. Financial Accounting Standards Board (FASB). 1975. Accounting for Contingencies. Statement of Financial Accounting Standards No. 5. Stamford, CT: FASB.
71. Frederick, D. M., and R. Libby. 1986. Expertise and auditors'judgments of conjunctive events. Journal of Accounting Research 24 (Autumn): 270-290.
72. _. 1991. Auditors' representation and retrieval of internal control knowledge. The Accounting Review 66 (April): 240-258.
73. Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick, and M. F. Thomas. 1982. Auditor consensus, internal control evaluation, and audit program planning. Journal of Accounting Research 20 (Autumn, part II): 745-755.
74. Gibbins, M., and J. D. Newton. 1994. An empirical exploration of complex accountability in public accounting. Journal of Accounting Research 32 (Autumn): 65-186.
75. _, S. Salterio, and A. Webb. 2001. Evidence about auditor-client management negotiation concerning client's financial reporting. Journal of Accounting Research 39 (3): 535-563.
76. _, and K. T. Trotman. 2002. Audit review: Managers' interpersonal expectations and conduct of the review. Contemporary Accounting Research 19 (Fall): 411-444.
77. _, S. McCracken and S. Salterio. 2005. Negotiations over accounting issues: The congruency of audit partner and chief financial officer recalls. Auditing: A Journal of Practice & Theory 25 (Supplement): 171-193.
78. _, and S. Q. Qu. 2005. Eliciting experts' context knowledge with theory-based experiential questionnaires. Behavioral Research in Accounting. 17: 71-88.
79. Glover, S. M. 1997. The influence of time pressure and accountability on auditors' processing of nondiagnostic information. Journal of Accounting Research 35 (Autumn): 213-227.
80. _, D. F. Prawitt, and B. C. Spilker. 1997. The influence of decision aids on user behavior: Implications for knowledge acquisition and inappropriate reliance. Organizational Behavior and Human Decision Processes 72 (2): 232-255.
81. _, _, and T. J. Wilks. 2005. Why do auditors over-rely on weak analytical procedures? The role of outcome and insensitivity to precision. Auditing: A Journal of Practice & Theory, 25 (Supplement): 197-220.
82. Gramling, A. A. 1999. External auditors' reliance on work performed by internal auditors: The influence of fee pressure on this reliance decision. Auditing: A Journal of Practice & Theory 18 (Supplement): 117-135.
83. Hackenbrack, K. 1992. Implications of seemingly irrelevant evidence in audit judgment. Journal of Accounting Research 30 (Spring): 126-136.
84. _, and M. W. Nelson. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review 71 (January): 43-59.
85. Harrell, A., E. Chewning, and M. Taylor. 1986. Organizational- professional conflict and the job satisfaction and turnover intentions of internal auditors. Auditing: A Journal of Practice & Theory 5 (Spring): 109-121.
86. Haynes, C. M., J. G. Jenkins, and S. R. Nutt. 1998. The relationship between client advocacy and audit experience: An exploratory analysis. Auditing: A Journal of Practice & Theory 17 (Fall): 88-104.
87. Heiman, V. 1990. Discussion of pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research 28 (Supplement): 181-186.
88. Hirst, D. E. 1994. Auditor's sensitivity to source reliability. Journal of Accounting Research 32 (Spring): 113-126.
89. _, and L. Koonce. 1996. Audit analytical procedures: A field investigation. Contemporary Accounting Research 13 (Fall): 457-486.
90. Ho, J. L., and R. Waymond. 1993. A review of accounting research on cognitive characteristics. Journal of Accounting Literature 12: 101-130.
91. Hoffman, V. B., and J. M. Patton. 1997. Accountability, the dilution effect, and conservatism in auditors' fraud judgments. Journal of Accounting Research 35 (Autumn): 227-238.
92. Hogarth, R. M., and H. J. Einhorn. 1992. Order effects in belief updating: The belief-adjustment model. Cognitive Psychology 24 (1): 1-55.
93. Holstrum, G. L., and W. F. Messier. 1982. A review and integration of empirical research on materiality. Auditing: A Journal of Practice & Theory, 2 (1): 45-63.
94. Houston, R. W. 1999. The effects of fee pressure and client risk on audit seniors' time budget decisions. Auditing: A Journal of Practice & Theory 18 (Fall): 70-86.
95. _, M. F. Peters, and J. H. Pratt. 1999. The audit risk model, business risk, and audit-planning decisions. The Accounting Review 74 (July): 281-298.
96. Hronsky, J. J. F., and K. A. Houghton. 2001. The meaning of a defined accounting concept: Regulatory changes and the effect on auditor decision making. Accounting, Organizations and Society 26 (2): 123-139.
97. Hunt, S. C. 1995. A review and synthesis of research in performance evaluation in public accounting.Journal of Accounting Literature 14: 107-139.
98. Hyatt, T. A., and D. F. Prawitt. 2001. Does congruence between audit structure and auditors' locus of control affect job performance? The Accounting Review 76 (2): 263-274.
99. Jennings, M., D. C. Kneer, and P. M. J. Reckers. 1987. A reexamination of the concept of materiality: Views of the auditors, users, and officers of the court. Auditing: A Journal of Practice & Theory 6 (Spring): 104-115.
100. Jensen, K. 2004. The effects of conflicting pressures on auditors' resolution of ambiguous audit issues. Working paper, University of Oklahoma.
101. Jiambalvo, J., and W. Waller. 1984. Decomposition and assessments of audit risk. Auditing: A Journal of Practice & Theory 3 (Spring): 80-88.
102. _, and N. Wilner. 1985. Auditor evaluation of contingent claims. Auditing: A Journal of Practice & Theory 5 (Fall): 1-11.
103. Joe, J. R. 2003. Why press coverage of a client influences the audit opinion. Journal of Accounting Research 41 (1): 109-133.
104. Johnson, V. E., and S. E. Kaplan. 1991. Experimental evidence on the effects of accountability on auditors'judgments. Auditing: A Journal of Practice & Theory 10 (Supplement): 96-107.
105. Jones, J., D. W. Massey, and L. Thorne. 2003. Auditors' ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature 22: 45-103.
106. Joyce, E. 1976. Expert judgment in audit program planning. Journal of Accounting Research 14 (Supplement): 29-60.
107. Kachelmeier, S. J. 1991. A laboratory market investigation of the demand for strategic auditing.Auditing: A Journal of Practice & Theory 10 (Supplement): 25-53.
108. _, and W. F. Messier, 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review 65 (January): 209-226.
109. Kadous, K. 2000. The effects of audit quality and consequence severity on juror evaluation of auditor responsibility for plaintiff losses. The Accounting Review 75 (July): 327-341.
110. _. 2001. Improving jurors' evaluations of auditors in negligence cases. Contemporary Accounting Research 18 (Fall): 425-444.
111. _, S. J. Kennedy, and M. E. Peecher. 2003. The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred accounting methods. The Accounting Review 78 (3): 759-778.
112. Kaplan, S. E., and P. M. J. Reckers. 1984. An empirical examination of auditors' initial planning processes. Auditing: A Journal of Practice & Theory 4 (Fall): 1-19.
113. _. 1985. An examination of the effects of environment and explicit internal control evaluation on planned audit hours. Auditing: A Journal of Practice & Theory 5 (Fall): 12-25.
114. _, C. Moeckel, and J. D. Williams. 1992. Auditors' hypothesis plausibility assessments in analytical review setting. Auditing: A Journal of Practice & Theory 11 (Fall): 50-65.
115. Kelley, T., and L. Margheim. 1990. The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior. Auditing: A Journal of Practice & Theory 9 (Spring): 21-42.
116. Kennedy, J. 1993. Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research 31 (Autumn): 231-245.
117. _. 1995. Debiasing the curse of knowledge in audit judgment. The Accounting Review 70 (April): 249-273.
118. _, D. N. Kleinmuntz, and M. E. Peecher. 1997. Determinants of the justifiability of performance on ill-structured audit tasks. Journal of Accounting Research 35 (Supplement): 105-123.
119. _, and M. E. Peecher. 1997. Judging auditors' technical knowledge. Journal of Accounting Research 35 (Autumn): 279-293.
120. Kida, T. 1980. An investigation into auditors' continuity and related qualification judgments. Journal of Accounting Research 18 (Autumn): 506-523.
121. King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review 77 (April): 265-284.
122. Kinney, W. R., and W. C. Uecker. 1982. Mitigating the consequences of anchoring in auditor judgments. The Accounting Review 57 (January): 55-69.
123. _. 1983. A note on compounding probabilities in auditing. Auditing: A Journal of Practice & Theory 2 (Spring): 13-22.
124. _, and M. W. Nelson. 1996. Outcome information and the "expectation gap." The case of loss contingencies. Journal of Accounting Research 34 (Autumn): 281-299.
125. Koonce, L. 1992. Explanation and counter explanation during audit analytical review. The Accounting Review 67 (January): 59-76.
126. _. 1993. A cognitive characterization of audit analytical review. Auditing: A Journal of Practice & Theory 12 (Supplement): 57-76.
127. _, U. Anderson, and G. Marchant. 1995. Justification of decisions in auditing. Journal of Accounting Research 33 (Autumn): 369-384.
128. Kotchetova, N. 2004. 2004 Analysis of client's strategy and auditor's risk assessment. Working paper, University of Waterloo.
129. Krogstad, J. L., R. T. Ettenson, and J. Shanteau. 1984. Context and experience in auditors' materiality judgments. Auditing: A Journal of Practice & Theory 4 (Fall): 54-74.
130. _, M. H. Taylor, and M. J. Stock. 2002. An experimental investigation of the efficacy of lawyers' letters. Auditing: A Journal of Practice & Theory 21 (1): 79-93.
131. _, and G. Smith. 2003. Assessing the influence of Auditing: A Journal of Practice & Theory: 1985-2000. Auditing: A Journal of Practice & Theory 22 (March): 195-204.
132. Krull, G., P. M. J. Reckers, and B. Wong-On-Wing. 1993. The effect of experience, fraudulent signals, and information presentation order on auditors' beliefs. Auditing: A Journal of Practice & Theory 12 (Fall): 143-152.
133. Libby, R. 1979. The impact of uncertainty reporting on the loan decision. Journal of Accounting Research 17 (Supplement): 35-57.
134. _. 1981. Accounting and Human Information Processing: Theory and Applications. Englewood Cliffs, NJ: Prentice Hall.
135. _, and B. L. Lewis. 1982. Human information processing research in accounting: The state of the art in 1982. Accounting, Organizations and Society 1 (3): 231-286.
136. _. 1985. Availability and the generation of hypotheses in analytical review. Journal of Accounting Research 23 (Autumn): 648-667.
137. _, J. T. Artman, and J. J. Willingham. 1985. Process susceptibility, control risk, and audit planning. The Accounting Review 60 (April): 212-230.
138. _, and P. A. Libby. 1989. Expert measurement and mechanical combination in control reliance decisions. The Accounting Review 64 (October): 729-747.
139. _, and D. M. Frederick. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research 28 (Autumn): 348-367.
140. _, and J. Luft. 1993. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society 18 (5): 425-450.
141. _, and K. T. Trotman. 1993. The review process as a control for differential recall of evidence in auditor judgments. Accounting, Organizations and Society 18 (6): 559-574.
142. _. 1995. The role of knowledge and memory in audit judgment. In Judgment and DecisionMaking Research in Accounting and Auditing, edited by R. H. Ashton and A. H. Ashton. Cambridge, MA: Cambridge University Press.
143. _, and W. R. Kinney. 2000. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? The Accounting Review 75 (4): 383-404.
144. _, R. Bloomfield, and M. W. Nelson. 2002. Experimental research in financial accounting. Accounting, Organizations and Society 27 (8): 775-810.
145. Lightner, S. M., S. J. Adams, and K. M. Lightner. 1982. The influence of situational, ethical, and expectancy theory variables on accountants' underreporting behavior. Auditing: A Journal of Practice & Theory 2 (Fall): 1-12.
146. Lord, A. T. 1992. Pressure: A methodological consideration for behavioral research in auditing. Auditing: A Journal of Practice & Theory 11 (Fall): 89-108.
147. Low, K. Y., 2004. The effects of industry specialization on audit risk assessments and audit-planning decisions, The Accounting Review 79 (1): 201-219.
148. Lowe, D. J., M. A. Geiger, and K. Pany. 1999. The effects of internal audit outsourcing on perceived external auditor independence. Auditing: A Journal of Practice & Theory 18 (Supplement): 7-26.
149. _, P. M. J. Reckers, and S. M. Whitecotton. 2002. The effects of decision-aid use and reliability on jurors' evaluations of auditor liability. The Accounting Review 77 (January): 185-202.
150. Maletta, M. J., and T. Kida. 1993. The effect of risk factors on auditors' configural information processing. The Accounting Review 68 (July): 681-691.
151. Marchant, G. 1989. Analogical reasoning and hypothesis generation in auditing. The Accounting Review 64 (July): 500-513.
152. McDaniel, L. S. 1990. The effects of time pressure and audit program structure on audit performance. Journal of Accounting Research 28 (Autumn): 267-285.
153. _, and W. R. Kinney. 1995. Expectation-formation guidance in the auditor's review of interim financial information. Journal of Accounting Research 33 (Spring): 59-76.
154. Messier, W. F. 1983. The effect of experience and firm type of materiality/disclosure judgments. Journal of Accounting Research. 21 (2): 611-618.
155. _, and J. V. Hansen. 1987. Expert systems in auditing: The state of the art. Auditing: A Journal of Practice & Theory 1 (Fall): 94-105.
156. _, and W. C. Quilliam. 1992. The effect of accountability on judgment: Development of hypotheses for auditing. Auditing: A Journal of Practice & Theory 11 (Supplement): 123-138.
157. _, and R. M. Tubbs. 1994. Recency effects in belief revision: The impact of audit experience and the review process. Auditing: A Journal of Practice & Theory 13 (Spring): 57-72.
158. _. 1995. Research in and development of audit-decision aids. In Judgment and Decision-Making Research in Accounting and Auditing, edited by R. H. Ashton and A. H. Ashton. Cambridge, MA: Cambridge University Press.
159. _, and L. A. Austen. 2000. Inherent risk and control risk assessments: Evidence on the effect of pervasive and specific risk factors. Auditing: A Journal of Practice & Theory 19 (2): 119-132.
160. _, S. J. Kachelmeier, and K. L. Jensen. 2001. An experimental assessment of recent professional developments in nonstatistical audit sampling guidance. Auditing: A Journal of Practice & Theory 20 (1): 81-96.
161. _, N. Martinov, and A. Eilifsen. 2005. A review and integration of empirical research on materiality: Two decades later. Working paper, Georgia State University.
162. Mock, T., and J. L. Turner. 1981. Internal Accounting Control Evaluation and Auditor Judgment. Audit Research Monograph 3. New York, NY: AICPA.
163. _, and A. Wright. 1993. An exploratory study of auditors' evidential planning judgments. Auditing: A Journal of Practice & Theory 12 (Fall): 39-61.
164. Moore, D. A., G. Loewenstein, L. Tanlu, and M. H. Bazerman. 2003. Auditor independence, conflict of interest, and the unconscious intrusion of bias. Unpublished manuscript, Carnegie Mellon University.
165. Mutchler, J. F. 1984. Auditors' perceptions of the going concern opinion decision. Auditing: A Journal of Practice & Theory 3 (Spring): 17-30.
166. _, W. Hopwood and J. M. McKeown. 1997. The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies. Journal of Accounting Research 35 (Autumn): 295-311.
167. Nelson, M. W. 1993. The effects of error frequency and accounting knowledge on error diagnosis. The Accounting Review 68 (October): 804-824.
168. _, and W. R. Kinney. 1997. The effect of ambiguity on loss contingency reporting judgments. The Accounting Review 72 (2): 257-274.
169. _, J. A. Elliott, and R. L. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review 77 (Supplement): 175-202.
170. _, _, and _. 2003. How are earnings managed? Examples from auditors. Accounting Horizons 17 (Supplement): 17-35.
171. _, S. D. Krische, and R. J. Bloomfield. 2003. Confidence and investors' reliance on disciplined trading strategies. Journal of Accounting Research 41 (June): 503-523.
172. _. 2004. A review of experimental and archival conflicts-of-interest research in auditing. In Conflicts of Interest: Problems and Solutions in Law, Medicine, and Organizational Settings, edited by D. A. Moore, D. M. Cain, G. Loewenstein, and M. H. Bazerman. Cambridge MA: Cambridge University Press.7
173. _, S. D. Smith, and Z-V. Palmrose. 2005. Quantitative materiality perspectives and auditors' disposition of detected mi s statements. The Accounting Review: 80 (October): 897-920.
174. Ng, T. B-P, and H. T. Tan. 2003. Effects of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context. The Accounting Review 78 (3): 801-818.
175. Nieschwietz, R. J., J. J. Schultz, and M. F. Zimbelman. 2000. Empirical research on external auditors' detection of financial statement fraud. Journal of Accounting Literature 19: 190-246.
176. Nisbett, R. E., H. Zukier, and R. E. Lemley. 1981. The dilution effect: Nondiagnostic information weakens the implications of diagnostic information. Cognitive Psychology 13 (April): 248-277.
177. Owhoso, V. E., W. F. Messier, and J. G. Lynch. 2002. Error detection by industry-specialized teams during sequential audit review. Journal of Accounting Research 40 (Fall): 883-900.
178. Pany, K., and P. M. J. Reckers. 1984. Nonaudit services and auditor independence - A continuing problem. Auditing: A Journal of Practice & Theory 3 (Spring): 89-97.
179. _, and P. M. J. Reckers. 1987. Within- versus between-subjects experimental designs: A study of demand effects. Auditing: A Journal of Practice & Theory 1 (Fall): 39-53.
180. Peecher, M. E. 1996. The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research 34 (Spring): 125-140.
181. Pincus, K. V. 1989. The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations and Society 14 (1/2): 153-164.
182. _. 1990. Auditor individual differences and fairness of presentation judgments. Auditing: A Journal of Practice & Theory 9 (Fall): 150-166.
183. Ponemon, L. A. 1995. The objectivity of accountants' litigation support judgments. The Accounting Review 70 (July): 467-488.
184. Ramsay, R. J. 1994. Senior/manager differences in audit workpaper review performance. Journal of Accounting Research 32 (Spring): 127-135.
185. Reimers, J. 1992. Additional evidence on the need for disclosure reform. Accounting Horizons. 6 (1): 36-41.
186. _, S. Wheeler, and R Dusenbury. 1993. The effect of response mode on auditors' control risk assessments. Auditing: A Journal of Practice & Theory 12 (2): 62-78.
187. Ricchiute, D. N. 1999. The effect of audit seniors' decisions on working paper documentation and on partner's decisions. Accounting, Organizations and Society 24 (2): 155-172.
188. _. 2004. Effects of an attorney's line of argument on accountants' expert witness testimony. The Accounting Review 79 (January): 221-245.
189. Rich, J. S., I. Solomon, and K. T. Trotman. 1997. The audit review process: A characterization from the persuasion perspective. Accounting, Organizations and Society 22 (5): 481-505.
190. _. 2004. Reviewers' responses to expectations about the client and the préparer. The Accounting Review 79 (April): 497-517.
191. Rosman, A. J., I. Seol, and S. F. Biggs. 1999. The effect of stage development and financial health on auditor decision behavior. Auditing: A Journal of Practice & Theory 18 (Spring): 37-54.
192. Salterio, S., and L. Koonce. 1997. The persuasiveness of audit evidence: The case of accounting policy decisions. Accounting, Organizations and Society 22 (6): 573-588.
193. Sanchez, M. H., C. P. Agoglia, and R. C. Hatfield. 2004. The role of auditor strategy in auditor-client negotiations over proposed financial statement adjustments. Working paper, Rider University.
194. Schultz, J., and P. M. J. Reckers. 1981. The impact of group processing on selected audit disclosure decisions. Journal of Accounting Research (Autumn): 482-501.
195. Shankar, P. G., and H. T. Tan. 2004. Determinants of audit preparers' justifications. The Accounting Review (forthcoming).
196. Shelton, S. W. 1999. The effect of experience on the use of irrelevant evidence in auditor judgment. The Accounting Review 74 (April): 217-224.
197. Simnett, R., and K. T. Trotman. 1989. Auditor versus model: Information choice and information processing. The Accounting Review 64 (3): 514-528.
198. Smith, J. F., and T. Kida. 1991. Heuristics and biases: Expertise and task realism in auditing. Psychological Bulletin 109 (3): 472-489.
199. Smith, V. L., J. Schatzberg, and W. S. Waller. 1987. Experimental economics and auditing. Auditing: A Journal of Practice & Theory 1 (Fall): 71-93.
200. Solomon, I., 1987. Multi-auditor judgment/decision making research. Journal of Accounting Literature 6: 1-25.
201. _,and M. D. Shields. 1995. Judgment and decision-making research in auditing, in Judgment and Decision-Making Research in Accounting and Auditing, edited by R. H. Ashton and A. H. Ashton. Cambridge, MA: Cambridge University Press.
202. _,M. D. Shields, and O. R. Whittington. 1999. What do industry-specialist auditors know? Journal of Accounting Research 37 (Spring): 191-208.
203. _,and K. T. Trotman. 2003. Experimental judgment and decision research in auditing: The first 25 years of AOS. Accounting, Organizations and Society 28 (4): 395-412.
204. Sunder, S. 2002. Knowing what others know: Common knowledge, accounting, and capital markets. Accounting Horizons 16 (4): 305-318.
205. Tan, H. T. 1995. Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment. Journal of Accounting Research 33 (Spring): 113-136.
206. _,and R. Libby. 1997. Tacit managerial versus technical knowledge as determinants of audit expertise in the field. Journal of Accounting Research 35 (Spring): 97-114.
207. _,and A. Kao. 1999. Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity. Journal of Accounting Research 37 (Spring): 209-224.
208. _,2001. Methodological issues in measuring knowledge effects. International Journal of Auditing 5 (November): 215-224.
209. _,and K. Jamal. 2001. Do auditors objectively evaluate their subordinates' work? The Accounting Review 76 (January): 99-110.
210. _,and J. Yip-Ow. 2001. Are reviewers'judgments influenced by memo structure and conclusions documented in audit workpapers? Contemporary Accounting Research 18 (4): 663-678.
211. _,and K. T. Trotman. 2003. Reviewers' responses to anticipated stylization attempts by preparers of audit workpapers. The Accounting Review 78 (2): 581-605.
212. _,and K. Jamal. 2004. Managing perceptions of technical competence: How well do auditors know how others view them? Contemporary Accounting Research (forthcoming).
213. _,and K. T. Trotman. 2004. Effects of auditors' negotiation strategy on chief financial officers' judgments. Working paper, Nanyang Technological University and The University of New South Wales.
214. Taylor, M. H. 2000. The effects of industry specialization on auditors' inherent risk assessments and confidence judgments. Contemporary Accounting Research 17 (4): 693-712.
215. Tetlock, P. E. 1983. Accountability and the perseverance of first impressions. Social Psychology Quarterly 46 (December): 285-292.
216. Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing: A Journal of Practice & Theory 13 (Fall): 5668.
217. Trotman, K. T. 1985. The review process and the accuracy of auditor judgments. Journal of Accounting Research 23 (Autumn): 740-752.
218. _,and P. W. Yetton. 1985. The effect of the review process on auditor judgments. Journal of Accounting Research 23 (Spring): 360-369.
219. _,A. Wright, and S. Wright. 2005. Auditor negotiation: An investigation of the efficacy of intervention methods. The Accounting Review. 80 (1): 349-367.
220. Tubbs, R. M., W. F. Messier, and W. R. Knechel. 1990. Recency effects in the auditor's belief-revision process. The Accounting Review 65 (April): 452-460.
221. Turner, C. W. 2001. Accountability demands and the auditors' evidence search strategy: The influence of reviewer preferences and the nature of the response (belief versus action). Journal of Accounting Research 39 (December): 683-706.
222. Tversky, A., and D. Kahneman. 1974. Judgment under uncertainty: Heuristics and biases. Science 185 (4157): 1124-1131.
223. Wagner, R. K., and R. J. Sternberg. 1985. Practical intelligence in real-world pursuits: The role of tacit knowledge. Journal of Personality and Social Psychology 49 (2): 436-458.
224. Waller, W. S. 1993. Auditors' assessments of inherent and control risk in field settings. The Accounting Review 68 (October): 783-803.
225. Whitecotton, S. M. 1996. The effects of experience and confidence on decision aid reliance: A causal model. Behavioral Research in Accounting (8): 194-216.
226. Wilks, T. J. 2002. Predecisional distortion of evidence as a consequence of real-time audit review. The Accounting Review 11 (1): 51-71.
227. _, and M. F. Zimbelman. 2003. Fraudulent financial reporting: Ideas on how current and future academic research can guide audit practice. Working paper, Brigham Young University.
228. Wright, S., and A. M. Wright. 1997. The effect of industry experience on hypothesis generation and audit planning decisions. Behavioral Research in Accounting 9: 273-294.
229. Yip-Ow, J., and H. T. Tan. 2000. Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures. Accounting, Organizations and Society 25 (2): 203-215.
230. Zimbelman, M. F. 1997. The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research 35 (Supplement): 75-97.
231. _, and W. S. Waller. 1999. An experimental investigation of auditor-auditee interaction under ambiguity. Journal of Accounting Research 37 (Supplement): 135-156.