-
1
-
-
16844369910
-
Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes
-
Aerts, W. 2005. Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes. Accounting, Organizations and Society 30 (6): 493-517.
-
(2005)
Accounting, Organizations and Society
, vol.30
, Issue.6
, pp. 493-517
-
-
Aerts, W.1
-
2
-
-
85058067113
-
Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
-
American Institute of Certified Public Accountants AICPA, New York: AICPA
-
American Institute of Certified Public Accountants (AICPA). 2006. Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. Statement on Auditing Standard No. 109. New York: AICPA.
-
(2006)
Statement on Auditing Standard
, Issue.109
-
-
-
3
-
-
3142545250
-
The role of incentives to manage earnings and quantification in auditors' evaluations of management-provided information
-
Anderson, U., K. Kadous, and L. Koonce. 2004. The role of incentives to manage earnings and quantification in auditors' evaluations of management-provided information. Auditing: A Journal of Practice & Theory 23 (1): 11-27.
-
(2004)
Auditing: A Journal of Practice & Theory
, vol.23
, Issue.1
, pp. 11-27
-
-
Anderson, U.1
Kadous, K.2
Koonce, L.3
-
4
-
-
0001772218
-
An experimental study of internal control judgments
-
Ashton, R. 1974. An experimental study of internal control judgments. Journal of Accounting Research 12 (1): 143-157.
-
(1974)
Journal of Accounting Research
, vol.12
, Issue.1
, pp. 143-157
-
-
Ashton, R.1
-
5
-
-
0023020183
-
The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations
-
Baron, R. M., and D. A. Kenny. 1986. The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology 51 (6): 1173-1182.
-
(1986)
Journal of Personality and Social Psychology
, vol.51
, Issue.6
, pp. 1173-1182
-
-
Baron, R.M.1
Kenny, D.A.2
-
6
-
-
23944468742
-
To blame or not to blame: Analysts' reactions to external explanations for poor financial performance
-
Barton, J., and M. Mercer. 2005. To blame or not to blame: Analysts' reactions to external explanations for poor financial performance. Journal of Accounting and Economics 39: 509-533.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 509-533
-
-
Barton, J.1
Mercer, M.2
-
8
-
-
0001323240
-
Attributions in the board room: Causal reasoning in corporate annual reports
-
Bettman, J., and B. Weitz. 1983. Attributions in the board room: Causal reasoning in corporate annual reports. Administrative Science Quarterly 28: 165-183.
-
(1983)
Administrative Science Quarterly
, vol.28
, pp. 165-183
-
-
Bettman, J.1
Weitz, B.2
-
9
-
-
0000448836
-
Interactional fairness judgments: The influence of causal accounts
-
Bies, R. J., and D. L. Shapiro. 1987. Interactional fairness judgments: The influence of causal accounts. Social Justice Research 1: 199-218.
-
(1987)
Social Justice Research
, vol.1
, pp. 199-218
-
-
Bies, R.J.1
Shapiro, D.L.2
-
10
-
-
84962855719
-
Causal accounts and managing organizational conflict - Is it enough to say it's not my fault?
-
-, -, and L. L. Cummings. 1988. Causal accounts and managing organizational conflict - Is it enough to say it's not my fault? Communication Research 15: 381-399.
-
(1988)
Communication Research
, vol.15
, pp. 381-399
-
-
Bies, R.J.1
Shapiro, D.L.2
Cummings, L.L.3
-
11
-
-
0036745577
-
When talk is not cheap: Substantive penance and expressions of intent in rebuilding cooperation
-
Bottom, W. P., K. Gibson, S. Daniels, and J. K. Murnighan. 2002. When talk is not cheap: Substantive penance and expressions of intent in rebuilding cooperation. Organization Science 13: 497-513.
-
(2002)
Organization Science
, vol.13
, pp. 497-513
-
-
Bottom, W.P.1
Gibson, K.2
Daniels, S.3
Murnighan, J.K.4
-
12
-
-
70349629707
-
Auditors at the gate: Section 404 of the Sarbanes-Oxley Act and the increased role of auditors in corporate governance
-
Boury, P., and C. M. Spruce. 2005. Auditors at the gate: Section 404 of the Sarbanes-Oxley Act and the increased role of auditors in corporate governance. International Journal of Disclosure and Governance 2 (1): 27-52.
-
(2005)
International Journal of Disclosure and Governance
, vol.2
, Issue.1
, pp. 27-52
-
-
Boury, P.1
Spruce, C.M.2
-
13
-
-
12144266966
-
Improving the security of financial management systems: What are we to do?
-
Gansler, J. S., and W. Lucyshyn. 2005. Improving the security of financial management systems: What are we to do? Journal of Accounting and Public Policy 24: 1-9.
-
(2005)
Journal of Accounting and Public Policy
, vol.24
, pp. 1-9
-
-
Gansler, J.S.1
Lucyshyn, W.2
-
14
-
-
0000385839
-
Implications of seemingly irrelevant audit evidence in audit judgment
-
Hackenbrack, K. 1992. Implications of seemingly irrelevant audit evidence in audit judgment. Journal of Accounting Research 30 (1): 126-136.
-
(1992)
Journal of Accounting Research
, vol.30
, Issue.1
, pp. 126-136
-
-
Hackenbrack, K.1
-
15
-
-
29344474248
-
Accounting for one's behavior - What really determines its effectiveness? Its type or its content?
-
Hareli, S. 2005. Accounting for one's behavior - What really determines its effectiveness? Its type or its content? Journal for the Theory of Social Behavior 35 (4): 359-372.
-
(2005)
Journal for the Theory of Social Behavior
, vol.35
, Issue.4
, pp. 359-372
-
-
Hareli, S.1
-
16
-
-
85073140283
-
Taking control of internal control reporting: Recent PCAOB and SEC guidance
-
Heuberger, J. H., and B. J. Nepf. 2005. Taking control of internal control reporting: Recent PCAOB and SEC guidance. Insights: The Corporate & Securities Law Advisor 19 (7): 2-9.
-
(2005)
Insights: The Corporate & Securities Law Advisor
, vol.19
, Issue.7
, pp. 2-9
-
-
Heuberger, J.H.1
Nepf, B.J.2
-
17
-
-
84984158165
-
Auditor sensitivity to earnings management
-
Hirst, D. E. 1994. Auditor sensitivity to earnings management. Contemporary Accounting Research 11 (1): 405-422.
-
(1994)
Contemporary Accounting Research
, vol.11
, Issue.1
, pp. 405-422
-
-
Hirst, D.E.1
-
18
-
-
76149125396
-
The human side of risk
-
Jackson, R. A. 2007. The human side of risk. Internal Auditor 64 (5): 38-44.
-
(2007)
Internal Auditor
, vol.64
, Issue.5
, pp. 38-44
-
-
Jackson, R.A.1
-
19
-
-
32544450162
-
Explanation and understanding
-
Keil, F. C. 2006. Explanation and understanding. Annual Review of Psychology 57: 227-254.
-
(2006)
Annual Review of Psychology
, vol.57
, pp. 227-254
-
-
Keil, F.C.1
-
21
-
-
1142289897
-
Removing the shadow of suspicion: The effects of apology versus denial for repairing competence-versus integrity-based trust violations
-
Kim, P. H., C. D. Cooper, D. L. Ferrin, and K. T. Dirks. 2004. Removing the shadow of suspicion: The effects of apology versus denial for repairing competence-versus integrity-based trust violations. The Journal of Applied Psychology 89 (1): 104 - 118.
-
(2004)
The Journal of Applied Psychology
, vol.89
, Issue.1
, pp. 104-118
-
-
Kim, P.H.1
Cooper, C.D.2
Ferrin, D.L.3
Dirks, K.T.4
-
22
-
-
30044450184
-
When more blame is better than less: The implications of internal versus external attributions for the repair of trust after a competence-versus integrity-based trust violation
-
-, K. T. Dirks, C. D. Cooper, and D. L. Ferrin. 2006. When more blame is better than less: The implications of internal versus external attributions for the repair of trust after a competence-versus integrity-based trust violation. Organizational Behavior and Human Decision Processes 99 (1): 49-65.
-
(2006)
Organizational Behavior and Human Decision Processes
, vol.99
, Issue.1
, pp. 49-65
-
-
Kim, P.H.1
Cooper, C.D.2
Ferrin, D.L.3
Dirks, K.T.4
Dirks, K.T.5
Cooper, C.D.6
Ferrin, D.L.7
-
23
-
-
0036013281
-
An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation
-
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 (2): 265-284.
-
(2002)
The Accounting Review
, vol.77
, Issue.2
, pp. 265-284
-
-
King, R.R.1
-
25
-
-
0000229510
-
Process susceptibility, control risk, and audit planning
-
Libby, R., J. Artman, and J. Willingham. 1985. Process susceptibility, control risk, and audit planning. The Accounting Review 60 (2): 212-230.
-
(1985)
The Accounting Review
, vol.60
, Issue.2
, pp. 212-230
-
-
Libby, R.1
Artman, J.2
Willingham, J.3
-
26
-
-
0033251711
-
Choosing remedies after accidents: Counterfactual thoughts and the focus of fixing human error
-
Morris, M. W., P. C. Moore, and D. L. Sim. 1999. Choosing remedies after accidents: Counterfactual thoughts and the focus of fixing human error. Psychonomic Bulletin and Review 6: 579-585.
-
(1999)
Psychonomic Bulletin and Review
, vol.6
, pp. 579-585
-
-
Morris, M.W.1
Moore, P.C.2
Sim, D.L.3
-
27
-
-
1842584475
-
Human reactions to technological failure: How accidents rooted in technology versus human error influence judgments of organizational accountability
-
Naquin, C. E., and T. R. Kurtzberg. 2004. Human reactions to technological failure: How accidents rooted in technology versus human error influence judgments of organizational accountability. Organizational Behavior and Human Decision Processes 93: 129-141.
-
(2004)
Organizational Behavior and Human Decision Processes
, vol.93
, pp. 129-141
-
-
Naquin, C.E.1
Kurtzberg, T.R.2
-
28
-
-
0036993738
-
Evidence from auditors about managers' and auditors' earnings management decisions
-
Nelson, M. W., 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.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.EMENT
, pp. 175-202
-
-
Nelson, M.W.1
Elliott, J.A.2
Tarpley, R.L.3
-
29
-
-
0001249748
-
The dilution effect: Non-diagnostic information weakens the implications of diagnostic information
-
Nisbett, R. E., H. Zukier, and R. E. Lemley. 1981. The dilution effect: Non-diagnostic information weakens the implications of diagnostic information. Cognitive Psychology 13: 248-277.
-
(1981)
Cognitive Psychology
, vol.13
, pp. 248-277
-
-
Nisbett, R.E.1
Zukier, H.2
Lemley, R.E.3
-
30
-
-
0027961711
-
Computing and accountability
-
Nissenbaum, H. 1994. Computing and accountability. Communications of the ACM 37 (1): 73-80.
-
(1994)
Communications of the ACM
, vol.37
, Issue.1
, pp. 73-80
-
-
Nissenbaum, H.1
-
31
-
-
0024617692
-
Apology as aggression control: Its role in mediating appraisal of and response to harm
-
Ohbuchi, K., M. Kameda, and N. Agarie. 1989. Apology as aggression control: Its role in mediating appraisal of and response to harm. Journal of Personality and Social Psychology 56: 219-227.
-
(1989)
Journal of Personality and Social Psychology
, vol.56
, pp. 219-227
-
-
Ohbuchi, K.1
Kameda, M.2
Agarie, N.3
-
32
-
-
44649142944
-
An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements
-
Public Company Accounting Oversight Board PCAOB, Washington, D.C, PCAOB
-
Public Company Accounting Oversight Board (PCAOB). 2007. An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements. Auditing Standard No. 5. Washington, D.C.: PCAOB.
-
(2007)
Auditing Standard
, Issue.5
-
-
-
33
-
-
0001045408
-
The effect of audit seniors' decisions on working paper documentation and on partners' decisions
-
Ricchiute, D. N. 1999. The effect of audit seniors' decisions on working paper documentation and on partners' decisions. Accounting, Organizations and Society 24: 155-171.
-
(1999)
Accounting, Organizations and Society
, vol.24
, pp. 155-171
-
-
Ricchiute, D.N.1
-
34
-
-
0018121329
-
The effects of remorse on the reactions of a harm-doer
-
Schwartz, G., T. Kane, J. Joseph, and J. T. Tedeschi. 1978. The effects of remorse on the reactions of a harm-doer. The British Journal of Social Psychology 17: 293-297.
-
(1978)
The British Journal of Social Psychology
, vol.17
, pp. 293-297
-
-
Schwartz, G.1
Kane, T.2
Joseph, J.3
Tedeschi, J.T.4
-
36
-
-
0003757194
-
-
College Station, TX: Stata Press
-
Stata Press. 2005. Stata Reference Manual. College Station, TX: Stata Press.
-
(2005)
Stata Reference Manual
-
-
Press, S.1
-
37
-
-
0034355896
-
Source orientation in human-computer interaction: Programmer, networker, or independent social actor
-
Sundar, S. S., and C. Nass. 2000. Source orientation in human-computer interaction: Programmer, networker, or independent social actor. Communication Research 27: 683-703.
-
(2000)
Communication Research
, vol.27
, pp. 683-703
-
-
Sundar, S.S.1
Nass, C.2
-
39
-
-
0037795569
-
The influence of accounts on perceived social loafing in work teams
-
Tata, J. 2002. The influence of accounts on perceived social loafing in work teams. The International Journal of Conflict Management 13 (3): 292-308.
-
(2002)
The International Journal of Conflict Management
, vol.13
, Issue.3
, pp. 292-308
-
-
Tata, J.1
-
40
-
-
13844255399
-
Auditor negotiations: An examination of the efficacy of intervention methods
-
Trotman, K. T., A. M. Wright, and S. Wright. 2005. Auditor negotiations: An examination of the efficacy of intervention methods. The Accounting Review 80 (1): 349-367.
-
(2005)
The Accounting Review
, vol.80
, Issue.1
, pp. 349-367
-
-
Trotman, K.T.1
Wright, A.M.2
Wright, S.3
-
41
-
-
0016264378
-
Judgment under uncertainty: Heuristics and biases
-
Tversky, A., and D. Kahneman. 1974. Judgment under uncertainty: Heuristics and biases. Science 185: 1124-1131.
-
(1974)
Science
, vol.185
, pp. 1124-1131
-
-
Tversky, A.1
Kahneman, D.2
|