Agoglia
C. P.
, Kida
T.
, and Hanno
D. M.
. 2003
. The effect of alternative justification memos on the judgments of audit reviewees and reviewers
. Journal of Accounting Research
41
(1
): 33
–46
.Allen
R. D.
, Hermanson
D. R.
, Kozloski
T. M.
, and Ramsay
R. J.
. 2006
. Auditor risk assessment: Insights from the academic literature
. Accounting Horizons
20
(2
): 157
–177
.American Institute of Certified Public Accountants (AICPA). 1988. Auditing Accounting Estimates. Statement on Auditing Standards No. 57. New York, NY: AICPA.
———. 1992. The Confirmation Process. Statement on Auditing Standards No. 67. New York, NY: AICPA.
———. 1997a. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 82. New York, NY: AICPA.
———. 1997b. Due Care in the Performance of Work. Statement on Auditing Standards No. 1. New York, NY: AICPA.
———. 1999. Audit Adjustments. Statement on Auditing Standards No. 89. New York, NY: AICPA.
———. 2002. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY: AICPA.
———. 2006. Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. Statement on Auditing Standards No. 109. New York, NY: AICPA.
———. 2006. Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained. Statement on Auditing Standards No. 110. New York, NY: AICPA.
Anderson
S.
, and Wolfe
J.
. 2002
. A perspective on audit malpractice claims
. Journal of Accountancy
194
(3
): 59
–66
.Anderson
U.
, and Koonce
L.
. 1995
. Explanation as a method for evaluating client‐suggested causes in analytical procedures
. Auditing: A Journal of Practice & Theory
14
(Fall
): 124
–132
.Anderson
U.
, and ———, and Koonce
L.
. ———. 1998
. Evaluating the sufficiency of causes in audit analytical procedures
. Auditing: A Journal of Practice & Theory
17
(1
): 1
–12
.Antle
R.
1982
. The auditor as an economic agent
. Journal of Accounting Research
20
(2
): 503
–527
.Antle
R.
1984
. Auditor independence
. Journal of Accounting Research
22
(1
): 1
–20
.Antle
R.
Nalebuff
B.
. 1991
. Conservatism and auditor‐client negotiations
. Journal of Accounting Research
29
(Supplement
): 31
–54
.Antle
R.
Gordon
E. A.
, Narayanamoorthy
G.
, and Zhou
L.
. 2006
. The joint determination of audit fees, non‐audit fees, and abnormal accruals
. Review of Quantitative Finance and Accounting
27
(3
): 235
–266
.Asare
S. K.
1992
. The auditor's going‐concern decision: Interaction of task variables and the sequential processing of evidence
. The Accounting Review
67
(2
): 379
–393
.Asare
S. K.
McDaniel
L. S.
. 1996
. The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process
. The Accounting Review
71
(2
): 139
–159
.Asare
S. K.
Wright
A. M.
. 1997
. Evaluation of competing hypotheses in auditing
. Auditing: A Journal of Practice & Theory
16
(Spring
): 1
–13
.Asare
S. K.
Wright
A. M.
. ———. 2003
. A note on the interdependence between hypothesis generation and information search in conducting analytical procedures
. Contemporary Accounting Research
20
(2
): 235
–251
.Asare
S. K.
Wright
A. M.
. ———. 2004
. The effectiveness of alternative risk assessment and program planning tools in a fraud setting
. Contemporary Accounting Research
21
(2
): 325
–352
.Asare
S. K.
Cohen
J.
, and Trompeter
G.
. 2005
. The effect of non‐audit services on client risk, acceptance and staffing decisions
. Journal of Accounting and Public Policy
24
: 489
–520
.Ashbaugh
H.
, LaFond
R.
, and Mayhew
B. W.
. 2003
. Do non‐audit services compromise auditor independence? Further evidence
. The Accounting Review
78
(3
): 611
–639
.Ashton
A. H.
, and Ashton
R. H.
. 1988
. Sequential belief revision in auditing
. The Accounting Review
63
(October
): 623
–641
.Ashton
A. H.
, and ———, and Ashton
R. H.
. ———. 1990
. Evidence‐responsiveness in professional judgment—Effects of positive versus negative evidence and presentation mode
. Organizational Behavior and Human Decision Processes
46
(1
): 1
–19
.Ashton
A. H.
, and ———. 1991
. Experience and error frequency knowledge as potential determinants of audit expertise
. The Accounting Review
66
(2
): 218
–239
.Awasthi
V.
, and Pratt
J.
. 1990
. The effects of monetary incentives on effort and decision performance—The role of cognitive characteristics
. The Accounting Review
65
(4
): 797
–811
.Ballou
B.
, Earley
C. E.
, and Rich
J.
. 2004
. The impact of strategic positioning information on auditor judgments about business process performance
. Auditing: A Journal of Practice & Theory
23
(September
): 71
–88
.Bamber
E. M.
, Ramsay
R. J.
, and Tubbs
R. M.
. 1997
. An examination of the descriptive validity of the belief‐adjustment model and alternative attitudes to evidence in auditing
. Accounting, Organizations and Society
22
(3–4
): 249
–268
.Bamber
E. M.
, ———, and Iyer
V.
. 2007
. Auditors' identification with their clients and its effect on auditors' objectivity
. Auditing: A Journal of Practice & Theory
26
(November
): 1
–24
.Bazerman
M. H.
, Moore
D. A.
, Tetlock
P. E.
, and Tanlu
L.
. 2006
. Reports of solving the conflicts of interest in auditing are highly exaggerated
. Academy of Management Review
31
(1
): 1
–7
.Beasley
M. S.
, Carcello
J. V.
, and Hermanson
D. R.
. 2001
. Top 10 audit deficiencies
. Journal of Accountancy
191
(4
): 63
–66
.Bedard
J. C.
, and Biggs
S. F.
. 1991a
. Pattern recognition, hypotheses generation, and auditor performance in an analytical task
. The Accounting Review
66
(3
): 622
–642
.Bedard
J. C.
, and ———, and Biggs
S. F.
. ———. 1991b
. The effect of domain‐specific experience on evaluation of management representations in analytical procedures
. Auditing: A Journal of Practice & Theory
10
(Supplement
): 77
–90
.Bedard
J. C.
, and ———, and Wright
A. M.
. 1994
. The functionality of decision heuristics: Reliance on prior audit adjustments in evidential planning
. Behavioral Research in Accounting
6
: 62
–90
.Bedard
J. C.
, and ———, and Graham
L. E.
. 2002
. The effects of decision aid orientation on risk factor identification and audit test planning
. Auditing: A Journal of Practice & Theory
21
(2
): 39
–56
.Beeler
J. D.
, and Hunton
J. E.
. 2002
. Contingent economic rents: Insidious threats to audit independence
. Advances in Accounting Behavioral Research
5
: 3
–17
.Bell, T. B., F. Marrs, I. Solomon, and H. Thomas. 1997. Auditing Organizations Through a Strategic‐Systems Lens. New York, NY: KPMG LLP.
Bell
T. B.
, and Carcello
J. V.
. 2000
. A decision aid for assessing the likelihood of fraudulent financial reporting
. Auditing: A Journal of Practice & Theory
19
(1
): 169
–184
.Bell
T. B.
, and ———, Bedard
J. C.
, Johnstone
K. M.
, and Smith
E. F.
. 2002
. KRisk (SM): A computerized decision aid for client acceptance and continuance risk assessments
. Auditing: A Journal of Practice & Theory
21
(2
): 97
–113
.———, M. E. Peecher, and I. Solomon. 2005. The 21st Century Public Company Audit. New York, NY: KPMG LLP.
Bernardi
R. A.
1994
. Fraud detection: The effect of client integrity and competence and auditor cognitive style
. Auditing: A Journal of Practice & Theory
13
: 68
–84
.Bernardi
R. A.
D. F.
Arnold
, Sr.2004
. Testing the “inverted‐U” phenomenon in moral development on recently promoted senior managers and partners
. Contemporary Accounting Research
21
(2
): 353
–367
.Bierstaker
J. L.
, Bedard
J. C.
, and Biggs
S. F.
. 1999
. The role of problem representation shifts on auditor decision processes
. Auditing: A Journal of Practice & Theory
18
(Spring
): 18
–36
.Bierstaker
J. L.
, ———, and Wright
S.
. 2001
. A research note concerning practical problem‐solving ability as a predictor of performance in auditing tasks
. Behavioral Research in Accounting
13
: 49
–59
.Biggs
S. F.
, and Wild
J. J.
. 1985
. An investigation of auditor judgment in analytical review
. The Accounting Review
60
(4
): 607
–633
.Blay
A.
2005
. Independence threats, litigation risk, and the auditor's decision process
. Contemporary Accounting Research
22
(4
): 759
–789
.Bloomfield
R. J.
1995
. Strategic dependence and inherent risk assessments
. The Accounting Review
70
(1
): 71
–90
.Bloomfield
R. J.
1997
. Strategic dependence and the assessment of fraud risk: A laboratory study
. The Accounting Review
72
(4
): 517
–538
.Bonner
S. E.
, and Lewis
B. L.
. 1990
. Determinants of auditor expertise
. Journal of Accounting Research
28
(Supplement
): 1
–20
.Bonner
S. E.
, and ———, Davis
J. S.
, and Jackson
B. R.
. 1992
. Expertise in corporate‐tax planning—The issue identification stage
. Journal of Accounting Research
30
(Supplement
): 1
–28
.Bonner
S. E.
, and ———, and Walker
P. L.
. 1994
. The effects of instruction and experience on the acquisition of auditing knowledge
. The Accounting Review
69
(January
): 157
–178
.Bonner
S. E.
, and ———, Libby
R.
, and Nelson
M. W.
. 1996
. Using decision aids to improve auditor's conditional probability judgments
. The Accounting Review
71
(April
): 221
–240
.Bonner
S. E.
, and ———, Libby
R.
, and ———, and Nelson
M. W.
. ———. 1997
. Audit category knowledge as a precondition to learning from experience
. Accounting, Organizations and Society
22
(5
): 387
–410
.Boush
D. M.
, Friestad
M.
, and Rose
G. M.
. 1994
. Adolescent skepticism toward TV‐advertising and knowledge of advertiser tactics
. The Journal of Consumer Research
21
(1
): 165
–175
.Braun
K. W.
2001
. The disposition of audit‐detected misstatements: An examination of risk and reward factors and aggregation effects
. Contemporary Accounting Research
18
(1
): 71
–99
.Braun
R. L.
2000
. The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting
. Accounting, Organizations and Society
25
: 243
–259
.Brazel
J. F.
, Agoglia
C. P.
, and Hatfield
R. C.
. 2004
. Electronic vs. face‐to‐face review: The effects of alternative forms of review on auditors' performance
. The Accounting Review
79
(October
): 949
–966
.Brody
R. G.
, and Kaplan
S. E.
. 1996
. Escalation of commitment among internal auditors
. Auditing: A Journal of Practice & Theory
15
(1
): 1
–15
.Brown
C. E.
, and Solomon
I.
. 1990
. Auditor configural information processing in control risk assessment
. Auditing: A Journal of Practice & Theory
9
(Fall
): 17
–38
.Brown
C. E.
, and ———, and Solomon
I.
. ———. 1991
. Configural information processing in auditing: The role of domain‐specific knowledge
. The Accounting Review
66
(January
): 100
–119
.Brown
C. E.
, and ———, Peecher
M. E.
, and Solomon
I.
. 1999
. Auditors' hypothesis testing in diagnostic inference tasks
. Journal of Accounting Research
37
(1
): 1
–26
.Bunge
M.
1991
. A skeptic's beliefs and disbeliefs
. New Ideas in Psychology
9
(2
): 131
–149
.Burnyeat, M. 1983. The Skeptical Tradition. Berkeley, CA: University of California Press.
Butt
J. L.
1988
. Frequency judgments in an auditing‐related task
. Journal of Accounting Research
26
(Autumn
): 315
–330
.Butt
J. L.
Campbell
T. L.
. 1989
. The effects of information order and hypothesis‐testing strategies on auditor's judgments
. Accounting, Organizations and Society
14
(5–6
): 471
–479
.Carcello
J. V.
, and Neal
T. L.
. 2000
. Audit committee composition and auditor reporting
. The Accounting Review
75
(4
): 453
–467
.Carmichael
D. R.
, and J. L.
Craig
, Jr.1996
. Proposal to say the “F” word in auditing standards
. The CPA Journal
66
(6
): 22
.Carpenter, T. D. 2004. Partner Influence, Team Brainstorming, and Fraud Risk Assessment: Some Implications of SAS No. 99. Unpublished dissertation, Florida State University.
MISSING———.
2007
. Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99
. The Accounting Review
82
(5
): 1119
–1140
.Carpenter, T., C. Durtschi, and L. M. Gaynor. 2002. The role of experience in professional skepticism, knowledge acquisition, and fraud detection. Working paper, Florida State University.
Chang
C. J.
, and Hwang
N. C. R.
. 2003
. The impact of retention incentives and client business risks on auditors' decisions involving aggressive reporting practices
. Auditing: A Journal of Practice & Theory
22
(2
): 207
–218
.Choo
F.
, and Trotman
K. T.
. 1991
. The relationship between knowledge structure and judgments for experiences and inexperienced auditors
. The Accounting Review
66
(3
): 464
–485
.Choo
F.
, and ———, and Tan
K.
. 2000
. Instruction, skepticism, and accounting students' ability to detect frauds in auditing
. The Journal of Business Education
1
(Fall
): 72
–87
.Choy
A. K.
, and King
R. R.
. 2005
. An experimental investigation of approaches to audit decision making: An evaluation using systems‐mediated mental models
. Contemporary Accounting Research
22
(2
): 311
–350
.Christ
M. Y.
1993
. Evidence on the nature of audit planning problem representations—An examination of auditor free recalls
. The Accounting Review
68
(2
): 304
–322
.Chung
H.
, and Kallapur
S.
. 2003
. Client importance, non‐audit services, and abnormal accruals
. The Accounting Review
78
(4
): 931
–955
.Claypool
G. A.
, Fetyko
D. F.
, and Pearson
M. A.
. 1990
. Reactions to ethical dilemmas—A study pertaining to certified public accountants
. Journal of Business Ethics
9
(9
): 699
–706
.Clor‐Proell, S., and M. W. Nelson. 2007. Accounting standards, implementation guidance, and example‐based reasoning. The Accounting Review.
Cushing
B. E.
, and Ahlawat
S. S.
. 1996
. Mitigation of recency bias in audit judgment: The effect of documentation
. Auditing: A Journal of Practice & Theory
15
(Fall
): 110
–122
.———. 2003. Economic analysis of skepticism in an audit setting. Working paper, University of Utah.
DeAngelo
L. E.
1981
. Auditor independence, “low balling,” and disclosure regulation
. Journal of Accounting and Economics
3
(2
): 113
–127
.DeFond
M.
, Raghunandan
K.
, and Subramanyam
K. R.
. 2002
. Do non‐audit service fees impair auditor independence? Evidence from going‐concern audit opinions
. Journal of Accounting Research
40
: 1247
–1274
.DeZoort
F. T.
, Houston
R. W.
, and Peters
M.
. 2001
. The impact of internal auditor compensation and role on external auditors' planning judgments and decisions
. Contemporary Accounting Research
18
(2
): 257
–281
.Ditto
P. H.
, and Lopez
D. F.
. 1992
. Motivated skepticism—Use of differential decision criteria for preferred and nonpreferred conclusions
. Journal of Personality and Social Psychology
63
(4
): 568
–584
.Ditto
P. H.
, and ———, Scepansky
J. A.
, and Munro
G. D.
. 1998
. Motivated sensitivity to preference‐inconsistent information
. Journal of Personality and Social Psychology
75
(1
): 53
–69
.Donnelly
D. P.
, Quirin
J. J.
, and O'Bryan
D.
. 2003
. Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics
. Behavioral Research in Accounting
15
: 87
–111
.Douglas
P. C.
, Davidson
R. A.
, and Schwartz
B. N.
. 2001
. The effect of organizational culture and ethical orientation on accountants' ethical judgments
. Journal of Business Ethics
34
(2
): 101
–121
.Dreike
E.
, and Moeckel
C.
. 1995
. Perceptions of senior accountants: Ethical issues and factors affecting actions
. Research on Accounting Ethics
1
: 331
–348
.Earley
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
.Earley
C. E.
2002
. The differential use of information by experienced and novice auditors in the performance of ill‐structured audit tasks
. Contemporary Accounting Research
19
(4
): 595
–614
.Eilifsen
A.
, Knechel
W. R.
, and Wallage
P.
. 2001
. Application of the business risk audit model: A field study
. Accounting Horizons
15
(3
): 193
–207
.Eining
M. M.
, Jones
D. R.
, and Loebbecke
J. K.
. 1997
. Reliance on decision aids: An examination of auditors' assessment of management fraud
. Auditing: A Journal of Practice & Theory
16
(2
): 1
–19
.Falk
H.
, Lynne
B.
, Mestelman
S.
, and Shehata
M.
. 1999
. Accountant independence, self‐interested behavior and ethics: Some experimental evidence
. Journal of Accounting and Public Policy
18
: 395
–428
.Fargher
N.
, Freizer
D.
, and Trotman
K. T.
. 2005
. A field‐based analysis of audit workpaper review
. Auditing: A Journal of Practice & Theory
24
(2
): 85
–110
.Farmer
T. A.
, Rittenberg
L. E.
, and Trompeter
G. M.
. 1987
. An investigation of the impact of economic and organizational factors on auditor independence
. Auditing: A Journal of Practice & Theory
7
(1
): 1
–14
.Favere‐Marchesi
M.
, and Emby
C.
. 2005
. The impact of continuity on concurring partner reviews
. Accounting Horizons
19
(1
): 1
–10
.Fellingham
J. C.
, and Newman
D. P.
. 1985
. Strategic considerations in auditing
. The Accounting Review
60
(4
): 634
–650
.Fogelin, R. J. 1994. Pyrrhonian Reflections on Knowledge and Justification. New York, NY: Oxford University Press.
Frankel
R. M.
, Johnson
M. F.
, and Nelson
K. K.
. 2002
. The relation between auditors' fees for nonaudit services and earnings management
. The Accounting Review
77
(Supplement
): 71
–105
.Frederick
D. M.
, Heiman‐Hoffman
V.
, and Libby
R.
. 1994
. The structure of auditors' knowledge of financial statement errors
. Auditing: A Journal of Practice & Theory
13
(1
): 1
–21
.Fullerton, R. R., and C. Durtschi. 2005. The effect of professional skepticism on the fraud detection skills of internal auditors. Working paper, Utah State University.
Gaumnitz
B. R.
, Nunamaker
T. R.
, Surdick
J. J.
, and Thomas
M. F.
. 1982
. Auditor consensus internal control evaluation and audit program planning
. Journal of Accounting Research
20
(Autumn, part II
): 745
–755
.Gibbins
M.
, Salterio
S.
, and Webb
A.
. 2001
. Evidence about auditor‐client management negotiation concerning client's financial reporting
. Journal of Accounting Research
39
(3
): 534
–563
.Gibbins
M.
, ———, and Trotman
K. T.
. 2002
. Audit review: Managers' interpersonal expectations and conduct of the review
. Contemporary Accounting Research
19
(Fall
): 411
–444
.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
.Glover
S. M.
Jiambalvo
J.
, and Kennedy
J.
. 2000
. Analytical procedures and audit‐planning decisions
. Auditing: A Journal of Practice & Theory
19
(2
): 27
–45
.Glover
S. M.
Prawitt
D. F.
, and Schultz
J. J.
. 2003
. A test of changes in auditors' fraud‐related planning judgments since the issuance of SAS No. 82
. Auditing: A Journal of Practice & Theory
22
(2
): 237
–251
.Glover
S. M.
Prawitt
D. F.
, and ———, and Wilks
T. J.
. 2005
. Why do auditors over‐rely on weak analytical procedures? The role of outcome and precision
. Auditing: A Journal of Practice & Theory
24
: 197
–220
.Goldman
A.
, and Barlev
B.
. 1974
. Auditor‐firm conflict of interests—Its implications for independence
. The Accounting Review
49
(4
): 707
–718
.Goodwin
J.
2002
. Auditors' conflict management styles: An exploratory study
. Abacus
38
(3
): 378
–405
.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
.Griffin
D.
, and Tversky
A.
. 1992
. The weighing of evidence and the determinants of confidence
. Cognitive Psychology
24
: 411
–435
.Gul
F. A.
, Ng
A. Y.
, and Tong
M. Y. J. W.
. 2003
. Chinese auditors' ethical behavior in an audit conflict situation
. Journal of Business Ethics
42
(4
): 379
–392
.Hackenbrack
K.
1992
. Implications of seemingly irrelevant evidence in audit judgment
. Journal of Accounting Research
30
(Spring
): 126
–136
.Hackenbrack
K.
Nelson
M. W.
. 1996
. Auditors' incentives and their application of financial accounting standards
. The Accounting Review
71
(1
): 43
–59
.Hallie
P.
1985
. Skepticism, narrative, and holocaust ethics
. The Philosophical Forum
16
(1–2
): 33
–49
.Hammersley
J. S.
2006
. Pattern identification and industry‐specialist auditors
. The Accounting Review
81
(2
): 309
–336
.Haynes
C. M.
, Jenkins
J. G.
, and Nutt
S. R.
. 1998
. The relationship between client advocacy and audit experience: An exploratory analysis
. Auditing: A Journal of Practice & Theory
17
(Fall
): 88
–104
.Heiman
V. B.
1990
. Auditors' assessments of the likelihood of error explanations in analytical review
. The Accounting Review
65
(4
): 875
–890
.Hoffman
V. B.
, and Patton
J. M.
. 1997
. Accountability, the dilution effect, and conservatism in auditors' fraud judgments
. Journal of Accounting Research
35
(Autumn
): 227
–238
.Hogarth
R. M.
, and Einhorn
H. J.
. 1992
. Order affects in belief updating: The belief‐adjustment model
. Cognitive Psychology
24
(1
): 1
–55
.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
.Hurtt, R. K. 2007. Professional skepticism: An audit specific model and measurement scale. Working paper, Baylor University.
———, M. Eining, and R. D. Plumlee. 2008. An experimental evaluation of professional skepticism. Working paper, Baylor University.
International Auditing and Assurance Standards Board (IAASB). 2004. Objective and General Principles Governing an Audit of Financial Statements. ISA 200. New York, NY: IFAC.
———. 2004. International Accounting Standard (ISA) 240: The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements. New York, NY: IFAC.
Jamal
K.
, and Tan
H. T.
. 2001
. Can auditors predict the choices made by other auditors?
Journal of Accounting Research
39
(3
): 583
–597
.Jeffrey
C.
1992
. The relation of judgment, personal involvement, and experience in the audit of bank loans
. The Accounting Review
67
(4
): 802
–819
.Jensen, K. 2004. The effects of conflicting pressures on auditors' resolution of ambiguous audit issues. Working paper, University of Oklahoma.
Jiambalvo
J.
, and Waller
W.
. 1984
. Decomposition and assessments of audit risk
. Auditing: A Journal of Practice & Theory
3
(Spring
): 80
–88
.Johnson, O. A. 1978. Skepticism and Cognitivism. Berkeley, CA: University of California Press, Ltd.
Johnson
P. E.
, Jamal
K.
, and Berryman
R. G.
. 1991
. Effects of framing on auditor decisions
. Organizational Behavior and Human Decision Processes
50
: 75
–106
.Johnson
V. E.
, and Kaplan
S. E.
. 1991
. Experimental evidence on the effects of accountability on auditors' judgments
. Auditing: A Journal of Practice & Theory
10
(Supplement
): 96
–107
.Johnstone
K. M.
, Sutton
M. H.
, and Warfield
T. D.
. 2001
. Antecedents and consequences of independence risk: Framework for analysis
. Accounting Horizons
15
(1
): 1
–18
.Johnstone
K. M.
, ———, Bedard
J. C.
, and Biggs
S. F.
. 2002
. Aggressive client reporting: Factors affecting auditors' generation of financial reporting alternatives
. Auditing: A Journal of Practice & Theory
21
(1
): 47
–65
.Jones
J.
, Massey
D. W.
, and Thorne
L.
. 2003
. Auditors' ethical reasoning: Insights from past research and implications for the future
. Journal of Accounting Literature
22
: 45
–103
.Kachelmeier
S. J.
, and Messier
W. F.
. 1990
. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions
. The Accounting Review
65
(January
): 209
–226
.Kadous
K.
, Kennedy
S. J.
, and Peecher
M. E.
. 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
.Kaplan
S. E.
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
.Kaplan
S. E.
Moeckel
C.
, and Williams
J. D.
. 1992
. Auditors' hypothesis plausibility assessments in analytical review setting
. Auditing: A Journal of Practice & Theory
11
(Fall
): 50
–65
.Kee
H. W.
, and Knox
R. E.
. 1970
. Conceptual and methodological considerations in the study of trust and suspicion
. The Journal of Conflict Resolution
14
: 357
–366
.Kelley
T.
, and Margheim
L.
. 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
.Kennedy
J.
1993
. Debiasing audit judgment with accountability: A framework and experimental results
. Journal of Accounting Research
31
(Autumn
): 231
–245
.Kennedy
J.
1995
. Debiasing the curse of knowledge in audit judgment
. The Accounting Review
70
(April
): 249
–273
.Kennedy
J.
Peecher
M. E.
. 1997
. Judging auditors' technical knowledge
. Journal of Accounting Research
35
(Autumn
): 279
–293
.Kennedy
J.
Kleinmuntz
D. N.
, and Peecher
M. E.
. 1997
. Determinants of the justifiability of performance on ill‐structured audit tasks
. Journal of Accounting Research
35
(Supplement
): 105
–123
.Ketchand
A. A.
, Morris
R. E.
, and Shafer
W. E.
. 1999
. An analysis of the role of moral intensity in auditing judgments
. Research on Accounting Ethics
5
: 249
–269
.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
.Kinney
W. R.
, and Uecker
W. C.
. 1982
. Mitigating the consequences of anchoring in auditor judgments
. The Accounting Review
57
(January
): 55
–69
.Kinney
W. R.
, and ———, Palmrose
Z.‐V.
, and Scholz
S.
. 2004
. Auditor independence, non‐audit services, and restatements: Was the government right? (with William R. Kinney, Jr. and Susan Scholz)
. Journal of Accounting Research
42
(3
): 561
–588
.Knechel
W. R.
, and W. F.
Messier
, Jr.1990
. Sequential auditor decision making: Information search and evidence evaluation
. Contemporary Accounting Research
6
(2‐I
): 386
–406
.Kohlberg
L.
1969
. Continuities and discontinuities in childhood and adult moral development
. Human Development
12
(2
): 93
–120
.Koonce
L.
1992a
. A cognitive characterization of audit analytical review
. Auditing: A Journal of Practice & Theory
12
(Supplement
): 57
–76
.Koonce
L.
1992b
. Explanation and counter explanation during audit analytical review
. The Accounting Review
67
(January
): 59
–76
.Koonce
L.
Anderson
U.
, and Marchant
G.
. 1995
. Justification of decisions in auditing
. Journal of Accounting Research
33
(Autumn
): 369
–384
.Kreutzfeldt
R. W.
, and Wallace
W. A.
. 1986
. Error characteristics in audit populations—Their profile and relationship to environmental factors
. Auditing: A Journal of Practice & Theory
6
(1
): 20
–43
.Krull
G.
, Reckers
P. M. J.
, and Wong‐On‐Wing
B.
. 1993
. The effect of experience, fraudulent signals and information presentation order on auditors' beliefs
. Auditing: A Journal of Practice & Theory
12
(Fall
): 143
–152
.Kunda
Z.
1990
. The case for motivated reasoning
. Psychological Bulletin
108
(3
): 480
–498
.Kurtz, P. 1992. The New Skepticism: Inquiry and Reliable Knowledge. Buffalo, NY: Prometheus Books.
Larcker
D. F.
, and Richardson
S. A.
. 2004
. Fees paid to audit firms, accrual choices, and corporate governance
. Journal of Accounting Research
42
(3
): 625
–658
.Libby
R.
1985
. Availability and the generation of hypotheses in analytical review
. Journal of Accounting Research
23
(Autumn
): 648
–667
.Libby
R.
Artman
J. T.
, and Willingham
J. J.
. 1985
. Process susceptibility, control risk, and audit planning
. The Accounting Review
60
(April
): 212
–230
.Libby
R.
Frederick
D. M.
. 1990
. Experience and the ability to explain audit findings
. Journal of Accounting Research
28
(Autumn
): 348
–367
.Libby
R.
Luft
J.
. 1993
. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
. Accounting, Organizations and Society
18
(5
): 425
–450
.Libby
R.
Trotman
K. T.
. 1993
. The review process as a control for differential recall of evidence in auditor judgments
. Accounting, Organizations and Society
18
(6
): 559
–574
.Libby
R.
Tan
H.‐T.
. 1994
. Modeling the determinants of audit expertise
. Accounting, Organizations and Society
19
: 701
–716
.Libby
R.
Kinney
W. R.
. 2000
. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts?
The Accounting Review
75
(4
): 383
–404
.Linn
M. C.
, deBenedictis
T.
, and Delucchi
K.
. 1982
. Adolescent reasoning about advertisements—Preliminary investigations
. Child Development
53
(6
): 1599
–1613
.Lord
A. T.
, and DeZoort
F. T.
. 2001
. The impact of commitment and moral reasoning on auditors' responses to social influence pressure
. Accounting, Organizations and Society
26
(3
): 215
–235
.Low
K. Y.
2004
. The effects of industry specialization on audit risk assessments and audit‐planning decisions
. The Accounting Review
79
(1
): 201
–219
.Lundgren
S. R.
, and Prislin
R.
. 1998
. Motivated cognitive processing and attitude change
. Personality and Social Psychology Bulletin
24
(7
): 715
–726
.Magee
R. P.
, and Tseng
M. C.
. 1990
. Audit pricing and independence
. The Accounting Review
65
(2
): 315
–336
.Maletta
M. J.
, and Kida
T.
. 1993
. The effect of risk factors on auditors' configural information processing
. The Accounting Review
68
(July
): 681
–691
.Massey
D. W.
2002
. The importance of context in investigating auditors' moral abilities
. Research on Accounting Ethics
8
: 195
–247
.Mautz, R. K., and H. A. Sharaf. 1961. The Philosophy of Auditing. American Accounting Association Monograph No. 6. Sarasota, FL: American Accounting Association.
McDaniel
L. S.
1990
. The effects of time pressure and audit program structure on audit performance
. Journal of Accounting Research
28
(Autumn
): 267
–285
.McDaniel
L. S.
Kinney
W. R.
. 1995
. Expectation‐formation guidance in the auditor's review of interim financial information
. Journal of Accounting Research
33
(Spring
): 59
–76
.McGinn
C.
1988
. Collected papers—Evans, G.
The Philosophical Review
97
(2
): 278
–281
.———. 1989. Sense and Certainty: A Dissolution of Scepticism. New York, NY: Blackwell.
McKnight
D. H.
, Choudhury
V.
, and Kacmar
C.
. 2002
. Developing and validating trust measures for e‐Commerce: An integrative typology
. Information Systems Research
13
(3
): 224
–259
.McMillan
J. J.
, and White
R. A.
. 1993
. Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation and professional skepticism
. The Accounting Review
68
(3
): 443
–465
.Messier
W. F.
, and Tubbs
R. M.
. 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
.Messier
W. F.
, and ———, Kachelmeier
S. J.
, and Jensen
K. L.
. 2001
. An experimental assessment of recent professional developments in nonstatistical audit sampling guidance
. Auditing: A Journal of Practice & Theory
20
(1
): 81
–96
.Mock
T.
, and Wright
A.
. 1993
. An exploratory study of auditors' evidential planning judgments
. Auditing: A Journal of Practice & Theory
12
(Fall
): 39
–61
.Moeckel
C. L.
, and Plumlee
R. D.
. 1989
. Auditors' confidence in recognition of audit evidence
. The Accounting Review
64
(4
): 653
–667
.Moeckel
C. L.
, and ———. 1990
. The effect of experience on auditors' memory errors
. Journal of Accounting Research
28
(2
): 368
–387
.Moore, D. A., P. E. Tetlock, L. D. Tanlu, and M. H. Bazerman. 2006. Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling. Academy of Management Review.
Naess
A.
1969
. Freedom, emotion, and self‐subsistence—Structure of a small central part of Spinozas ethics
. Inquiry—An Interdisciplinary
. The Journal of Philosophy
12
(1
): 66
–104
.Nelson
M. W.
1993
. The effects of error frequency and accounting knowledge on error diagnosis
. The Accounting Review
68
(October
): 804
–824
.Nelson
M. W.
1994
. The learning and application of frequency knowledge in audit judgment
. Journal of Accounting Literature
13
: 185
–211
.Nelson
M. W.
Libby
R.
, and Bonner
S. E.
. 1995
. Knowledge structure and the estimation of conditional probabilities in audit planning
. The Accounting Review
70
(1
): 27
–47
.Nelson
M. W.
Elliott
J. A.
, and Tarpley
R. L.
. 2002
. Evidence from auditors about managers' and auditors' earnings management decisions
. The Accounting Review
77
(Quality of Earnings Conference Issue
): 175
–202
.———. 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.
MISSING———,
Smith
S. D.
, and Palmrose
Z.‐V.
. 2005
. Quantitative materiality perspectives and auditors' disposition of detected misstatements
. The Accounting Review
80
: 897
–920
.———. 2006. Ameliorating conflicts of interest in auditing: Effects of recent reforms on auditors and their clients. Academy of Management Review.
Ng
T. B.‐P.
, and Tan
H. T.
. 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
.Nichols
D. R.
, and Price
K. H.
. 1976
. Auditor‐firm conflict—Analysis using concepts of exchange theory
. The Accounting Review
51
(2
): 335
–346
.O'Donnell
E.
, and J. J.
Schultz
, Jr.2005
. The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details?
The Accounting Review
80
(3
): 921
–939
.O'Malley, S. F. C. 2000. The Panel on Audit Effectiveness. Stamford, CT: The Public Oversight Board.
Owhoso
V. E.
, Messier
W. F.
, and Lynch
J. G.
. 2002
. Error detection by industry‐specialized teams during sequential audit review
. Journal of Accounting Research
40
(Fall
): 883
–900
.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
.Pei
B. K. W.
, Reed
S. A.
, and Koch
B. S.
. 1992
. Auditor belief revisions in a performance auditing setting—An application of the belief‐adjustment model
. Accounting, Organizations and Society
17
(2
): 169
–183
.Phillips
F.
1999
. Auditor attention to and judgments of aggressive financial reporting
. Journal of Accounting Research
37
(1
): 167
–189
.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
.Pincus
K. V.
1990
. Auditor individual differences and fairness of presentation judgments
. Auditing: A Journal of Practice & Theory
9
(Fall
): 150
–166
.Ponemon, L. 1988. A cognitive‐development approach to the analysis of certified public accountants' ethical judgments. Unpublished Ph.D. dissertation, Union College of Union University.
MISSING———, and
Gabhart
D.
. 1990
. Auditor independence and judgments: A cognitive‐developmental model and experimental evidence
. Contemporary Accounting Research
7
(1
): 227
–251
.Gabhart
D.
. ———. 1992a
. Auditor underreporting of time and moral reasoning: An experimental lab study
. Contemporary Accounting Research
9
(1
): 171
–189
.Gabhart
D.
. ———. 1992b
. Ethical reasoning and selection‐socialization in accounting
. Accounting, Organizations and Society
17
(3–4
): 239
–258
.Gabhart
D.
. ———. 1993
. The influence of ethical reasoning on auditors' perception of management's integrity and competence
. Advances in Accounting
11
: 1
–23
.———, and D. Gabhart. 1993. Ethical Reasoning in Accounting and Auditing. Vancouver, Canada: Canadian General Accountants' Research Foundation.
Popkin, R. H. 1979. The History of Skepticism From Erasmus to Spinoza. Berkeley, CA: University of California Press.
———, and A. Stroll. 2002. Skeptical Philosophy for Everyone. Amherst, NY: Prometheus Books.
Public Company Accounting Oversight Board (PCAOB). 2004. An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements. Audit Standard No. 2. http://www.pcaobus.org/Rules/Rules_of_the_Board/Auditing_Standard_2.pdf.
———. 2006. Due Professional Care in the Performance of Work. AU Section 230. http://www.pcaobus.org/standards/interim_standards/auditing_standards/index_au.asp?series=200§ion=230.
———. 2006. Consideration of Fraud in a Financial Statement Audit. AU Section 316. http://www.pcaobus.org/standards/interim_standards/auditing_standards/index_au.asp?series=300§ion=316.
———. 2006. The Confirmation Process. AU Section 330. http://www.pcaobus.org/standards/interim_standards/auditing_standards/index_au.asp?series=300§ion=330.
———. 2006. Auditing Accounting Estimates. AU Section 342 http://www.pcaobus.org/standards/interim_standards/auditing_standards/index_au.asp?series=300§ion=342.
Pyszczynski
T.
, and Greenberg
J.
. 1987
. Toward an integration of cognitive and motivational perspectives on social inference—A biased hypothesis‐testing model
. Advances in Experimental Social Psychology
20
: 297
–340
.Ramsay
R. J.
1994
. Senior/manager differences in audit workpaper review performance
. Journal of Accounting Research
32
(1
): 17
–135
.Reimers
J. L.
, and Fennema
M. G.
. 1999
. The audit review process and sensitivity to information source objectivity
. Auditing: A Journal of Practice & Theory
18
(1
): 117
–123
.Rennie, M., L. Kopp, and W. M. Lemon. 2007. Exploring trust and the auditor‐client relationship. Working paper, Universities of Lethbridge, Waterloo, and Regina.
Rest, J. R. 1986. Moral Development. Advances in Research and Theory. New York, NY: Praeger.
Ricchiute
D. N.
1999
. The effect of audit seniors' decisions on working paper documentation and on partners' decisions
. Accounting, Organizations and Society
24
(2
): 155
–172
.Rich
J. S.
, Solomon
I.
, and Trotman
K. T.
. 1997
. The audit review process: A characterization from the persuasion perspective
. Accounting, Organizations and Society
22
(5
): 481
–505
.Rich
J. S.
, ———. 2004
. Reviewers' responses to expectations about the client and the preparer
. The Accounting Review
79
(April
): 497
–517
.Ronen
J.
2002
. Post‐Enron reform: Financial statement insurance, and GAAP revisited
. Stanford Journal of Law, Business, and Finance
8
(1
): 1
–30
.Ruddock
C.
, Taylor
S. J.
, and Taylor
S. L.
. 2006
. Nonaudit services and earnings conservatism: Is auditor independence impaired?
Contemporary Accounting Research
23
(3
): 701
–746
.Russo
J. E.
, Medvec
V. H.
, and Meloy
M. G.
. 1996
. The distortion of product information during brand choice
. JMR
, Journal of Marketing Research
35
(4
): 438
–452
.Russo
J. E.
, ———, Meloy
M. G.
, and Wilks
T. J.
. 2000
. Predecisional distortion of information by auditors and salespersons
. Management Science
46
(1
): 13
–27
.Salop
J.
, and Salop
S.
. 1976
. Self‐selection and turnover in labor‐market
. The Quarterly Journal of Economics
90
(4
): 619
–627
.Sanchez
M. H.
, Agoglia
C. P.
, and Hatfield
R. C.
. 2007
. The effect of auditors' use of reciprocitybased strategy on auditor‐client negotiations
. The Accounting Review
82
(2
): 241
–263
.Schatzberg
J. W.
, Sevcik
G. R.
, Shapiro
B. P.
, Thorne
L.
, and Wallace
R. S. O.
. 2005
. A reexamination of behavior in experimental audit markets: The effects of moral reasoning and economic incentives on auditor reporting and fees
. Contemporary Accounting Research
22
(1
): 229
–264
.Securities and Exchange Commission (SEC). 2006. Staff Accounting Bulletin No. 108: 〈http://www.sec.gov/interps/account/sab108.pdf〉.
Shafer
W. E.
, Morris
R. E.
, and Ketchand
A. A.
. 1999
. The effects of formal sanctions on auditor independence
. Auditing: A Journal of Practice & Theory
18
(Supplement
): 85
–101
.Shafer
W. E.
, ———, Morris
R. E.
, and Ketchand
A. A.
. 2001
. Effects of personal values on auditors' ethical decisions
. Accounting, Auditing & Accountability Journal
14
(3
): 254
–277
.Shaub
M. K.
1996
. Trust and suspicion: The effects of situational and dispositional factors on auditors' trust of clients
. Behavioral Research in Accounting
8
: 154
–174
.Shaub
M. K.
Lawrence
J. E.
. 1996
. Ethics, experience and professional skepticism: A situational analysis
. Behavioral Research in Accounting
8
(Supplement
): 124
–157
.Shaub
M. K.
Lawrence
J. E.
. ———. 1999
. Differences in auditors' professional skepticism across career levels in the firm
. Advances in Accounting Behavioral Research
2
: 61
–83
.Shaub
M. K.
Lawrence
J. E.
. ———. 2002
. A taxonomy of auditors' professional skepticism
. Research on Accounting Ethics
8
: 167
–194
.Shelton
S. W.
1999
. The effect of experience on the use of irrelevant evidence in auditor judgement
. The Accounting Review
74
(2
): 217
–224
.Shelton
S. W.
Whittington
O. R.
, and Landsittel
D.
. 2001
. Auditing firms' fraud risk assessment practices
. Accounting Horizons
15
(1
): 19
–33
.Solomon
I.
1987
. Multi‐auditor judgment/decision making research
. Journal of Accounting Literature
6
: 1
–25
.Solomon
I.
Shields
M. D.
, and Whittington
O. R.
. 1999
. What do industry‐specialist auditors know?
Journal of Accounting Research
37
(Spring
): 191
–208
.Srinidhi, B., and F. A. Gul. 2006. The differential effects of auditors' non‐audit and audit fees on accrual quality. Contemporary Accounting Research.
Stough, C. L. 1969. Greek Skepticism: A Study in Epistemology. Berkeley, CA: University of California Press.
Sweeney
J. T.
, and Roberts
R. W.
. 1997
. Cognitive moral development and auditor independence
. Accounting, Organizations and Society
22
(3–4
): 337
–352
.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
.Tan
H. T.
Libby
R.
. 1997
. Tacit managerial versus technical knowledge as determinants of audit expertise in the field
. Journal of Accounting Research
35
(Spring
): 97
–114
.Tan
H. T.
Jamal
K.
. 2001
. Do auditors objectively evaluate their subordinates' work?
The Accounting Review
76
(January
): 99
–110
.Tan
H. T.
Yip‐Ow
J.
. 2001
. Are reviewers' judgments influenced by memo structure and conclusions documented in audit workpapers?
Contemporary Accounting Research
18
(4
): 663
–678
.Tan
H. T.
Trotman
K. T.
. 2003
. Reviewers' responses to anticipated stylization attempts by preparers of audit workpapers
. The Accounting Review
78
(2
): 581
–605
.———, and ———. 2008. Effects of the timing of auditors' income‐reducing adjustment concessions on financial officers' negotiation judgments. Working paper, Nanyang Technological University and University of New South Wales.
Taylor
M. H.
2000
. The effects of industry specialization on auditors' inherent risk assessments and confidence judgments
. Contemporary Accounting Research
17
(4
): 693
–712
.Teoh
S. H.
1992
. Auditor independence, dismissal threats, and the market reaction to auditor switches
. Journal of Accounting Research
30
(1
): 1
–23
.Trevino
L. K.
1986
. Ethical decision making in organizations: A person‐situation interactionist model
. Academy of Management Review
11
(3
): 601
–617
.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
: 56
–71
.Trotman
K. T.
, Wright
A.
, and Wright
S.
. 2005
. Auditor negotiation: An investigation of the efficacy of intervention methods
. The Accounting Review
80
(1
): 349
–367
.———, ———, and ———. 2008. An examination of the effects of auditor rank on pre‐negotiation judgments. Working paper, University of New South Wales.
Tubbs
R. M.
, Messier
W. F.
, and Knechel
W. R.
. 1990
. Recency effects in the auditor's belief‐revision process
. The Accounting Review
65
(April
): 452
–460
.Tubbs
R. M.
, ———. 1992
. The effect of experience on the auditors' organization and amount of knowledge
. The Accounting Review
67
(4
): 783
–801
.Turner
C. W.
2001
. Accountability demands and the auditor's evidence search strategy: The influence of reviewer preferences and the nature of the response (belief vs. action)
. Journal of Accounting Research
39
(3
): 683
–706
.Tversky
A.
, and Kahneman
D.
. 1974
. Judgment under uncertainty: Heuristics and biases
. Science
185
(4157
): 1124
–1131
.Whitecotton
S. M.
1996
. The effects of experience and confidence on decision aid reliance: A causal model
. Behavioral Research in Accounting
8
: 194
–216
.Wild
J. J.
, and Biggs
S. F.
. 1990
. Strategic considerations for unaudited account values in analytical review
. The Accounting Review
65
(1
): 227
–241
.Wilks
T. J.
2002
. Predecisional distortion of evidence as a consequence of real‐time audit review
. The Accounting Review
77
(1
): 51
–71
.Wilks
T. J.
Zimbelman
M. F.
. 2004
. Decomposition of fraud‐risk assessments and auditors' sensitivity to fraud‐cues
. Contemporary Accounting Research
21
(3
): 719
–745
.Wright
A.
, and Ashton
R. H.
. 1989
. Identifying audit adjustments with attention‐directing procedures
. The Accounting Review
64
(4
): 710
–728
.Wright
S.
, and Wright
A. M.
. 1997
. The effect of industry experience on hypothesis generation and audit planning decisions
. Behavioral Research in Accounting
9
: 273
–294
.Wrightsman, L. S. 1974. Assumptions About Human Nature: A Social‐Psychological Approach. Monterey, CA: Brooks/Cole Publishing Co.
Yip‐Ow
J.
, and Tan
H. T.
. 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
.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
.
This content is only available via PDF.
American Accounting Association
2009
