Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

The Effects of Source Integrity and Consistency of Evidence on Auditors' Judgments

AUDITING: A Journal of Practice & Theory (1999) 18 (2): 1–16.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix
  • Sanaz Aghazadeh
  • J. Owen Brown
  • Laura Guichard
  • Kris Hoang
European Accounting Review (2022) 31 (1): 145.
The effect of personalized audit communication and evidence inconsistency on auditor judgments and decision-making
  • Brandon Vagner
Managerial Auditing Journal (2022) 37 (8): 1038.
Believe Who You Trust: How Do Inappropriate Auditor Actions to Improve PCAOB Inspection Outcomes Influence Non-Professional Investors’ Decision Making?
  • Dereck Barr-Pulliam
  • Stephani Mason
  • Leah Muriel
SSRN Electronic Journal (2022)
Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*
  • Billy E. Brewster
  • Alex J. Johanns
  • Mark E. Peecher
  • Ira Solomon
Contemporary Accounting Research (2021) 38 (3): 1679.
Auditors' Susceptibility to Affective Bias via Repeated Client Email Exchanges with Mixed Evidence
  • Erin M Hawkins
  • Kate Sorensen
  • Chad M. Stefaniak
SSRN Electronic Journal (2021)
External auditors' reliance on management's experts: The effects of an early‐stage conversation and past auditor–client relationship
  • Prerana Agrawal
  • Isabel Z. Wang
  • David Woodliff
International Journal of Auditing (2021) 25 (1): 166.
External auditors' evaluation of a management's expert's credibility: Evidence from Australia
  • Prerana Agrawal
  • Ann Tarca
  • David Woodliff
International Journal of Auditing (2020) 24 (1): 90.
Internal audit standard compliance, potentially competing duties, and external auditors' reliance decision
  • David Breger
  • Mark Edmonds
  • Marc Ortegren
Journal of Corporate Accounting & Finance (2020) 31 (1): 112.
Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters
  • Pierangelo Rosati
  • Fabian Gogolin
  • Theo Lynn
The International Journal of Accounting (2019) 54 (03): 1950013.
Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix
  • Sanaz Aghazadeh
  • Owen Brown
  • Laura Guichard
  • Kris Hoang
SSRN Electronic Journal (2019)
An Examination of Trust and Distrust in Auditor-Client Relationships
  • Erin M. Hawkins
  • Joel Owens
SSRN Electronic Journal (2017)
Relationship between good governance and integrity system
  • Jamaliah Said
  • Md. Mahmudul Alam
  • Maizatul Akmar Khalid
Humanomics (2016) 32 (2): 151.
Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences✩
  • Eldar Maksymov
Journal of Accounting Literature (2015) 35 (1): 104.
Auditor Evaluation of Otherss Credibility: A Review of Behavioral Studies on Determinants and Consequences
  • Eldar Maksymov
SSRN Electronic Journal (2014)
Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced
  • James Lloyd Bierstaker
  • Long Chen
  • Margaret H. Christ
  • Matthew Ege
  • Natalia M. Mintchik
SSRN Electronic Journal (2012)
The Interplay of Interpersonal Affect and Source Reliability on Auditors’ Inventory Judgments*
  • Sudip Bhattacharjee
  • Kimberly K. Moreno
  • Tracey Riley
Contemporary Accounting Research (2012) 29 (4): 1087.
The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods
  • William A. Kerler
  • Duane M. Brandon
Advances in Accounting (2010) 26 (2): 246.
The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud
  • William A. Kerler
  • Larry N. Killough
Journal of Business Ethics (2009) 85 (2): 109.
A Review of Bias Research in Auditing: Opportunities for Integrating Experimental Psychology and Experimental Economics
  • Christopher W. Koch
  • Jens Wüstemann
SSRN Electronic Journal (2009)
The Influence of Auditor Experience on the Persuasiveness of Information Provided by Management
  • Steven E. Kaplan
  • Edward F. O'Donnell
  • Barbara M. Arel
AUDITING: A Journal of Practice & Theory (2008) 27 (1): 67.
Establishing a baseline for assessing the frequency of auditors' comments concerning perceived client integrity
  • Richard A. Bernardi
Managerial Auditing Journal (2008) 24 (1): 4.
To what extent does internal control effectiveness increase the value of internal evidence?
  • Diane Janvrin
Managerial Auditing Journal (2008) 23 (3): 262.
Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives
  • Stephen Kwaku Asare
  • Ronald A. Davidson
  • Audrey A. Gramling
International Journal of Auditing (2008) 12 (3): 181.
Management's Assessment of Internal Controls, External Consultants, and Audit Efficiency: Evidence of New Factors in Client-Auditor Interactions
  • Jennifer Blaskovich
  • Natalia M. Mintchik
SSRN Electronic Journal (2007)
Auditor's Engagement Risk and Audit Fees: The Role of Audit Firm Alumni
  • Ilias G. Basioudis
Journal of Business Finance & Accounting (2007) 34 (9-10): 1393.
Investors' attitudes toward source credibility
  • David L. Schwarzkopf
Managerial Auditing Journal (2006) 22 (1): 18.
The effect of non-audit services on client risk, acceptance and staffing decisions
  • Stephen Asare
  • Jeffrey Cohen
  • Greg Trompeter
Journal of Accounting and Public Policy (2005) 24 (6): 489.
The auditors’ client inquiry process
  • Christie L. Comunale
  • Thomas R. Sexton
  • Stephen C. Gara
Managerial Auditing Journal (2003) 18 (2): 128.
The Effect of Management Incentives and Audit Committee Quality on Internal Auditors' Planning Assessments and Decisions
  • Stephen Kwaku Asare
  • Ronald A. Davidson
  • Audrey A. Gramling
SSRN Electronic Journal (2003)
The Persuasiveness of Client Preferences: An Investigation of the Impact of Preference Timing and Client Credibility
  • J. Gregory Jenkins
  • Christine M. Haynes
AUDITING: A Journal of Practice & Theory (2003) 22 (1): 143.
Auditors' Belief Revision: Recency Effects of Contrary and Supporting Audit Evidence and Source Reliability
  • Arvind Patel
SSRN Electronic Journal (2001)
The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees
  • Philip R. Beaulieu
AUDITING: A Journal of Practice & Theory (2001) 20 (2): 85.
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept