.... auditor judgment professional skepticism mindsets construal level theory BEHAVIORAL RESEARCH IN ACCOUNTING Vol. XX, No. XX MONTH YEAR pp. 1 18 American Accounting Association DOI: 10.2308/BRIA-2024-008 Seeing the Trees: How a Concrete versus Abstract Mindset Improves Performance on Low-Level...

... 03 11 2022 2023 real earnings management timing consequences auditor judgment Real earnings management (REM), the use of real business activities that depart from normal operational practices to influence financial reports, is increasingly being used by managers to manipulate...

... International Symposium on Audit Research. Editor's note: Accepted by Edward F. O'Donnell. November 2014 March 2016 © 2016 American Accounting Association. All rights reserved. 2016 social pressure fair value estimates experiment auditor judgment This paper...

... communication management incentives competing preferences source credibility auditor judgment The landscape of corporate governance has undergone significant change over the past two decades. Most notably, the role of the audit committee has evolved from a passive observer to a critical player...

... control evaluation subtasks are performed. Data Availability: Data are available from the authors upon request. auditor judgment internal control evaluation interference Output interference is a phenomenon whereby the act of recalling, or the cuing of, some items inhibits the recall...