Is neuroaccounting taking a place on the stage? A review of the influence of neuroscience on accounting research
AK Tank, AM Farrell - European Accounting Review, 2022 - Taylor & Francis
Insights and technologies from neuroscience research can help accounting scholars more
deeply understand how decision-makers physically and cognitively process and react to …
deeply understand how decision-makers physically and cognitively process and react to …
Adults' dispositional and situational perspective-taking: A systematic review
A Wolgast, N Tandler, L Harrison, S Umlauft - Educational Psychology …, 2020 - Springer
Social perspective-taking is a multifaceted skill set, involving the disposition, motivation, and
contextual attempts to consider and understand other individuals. It is essential for …
contextual attempts to consider and understand other individuals. It is essential for …
The role of auditor narcissism in auditor‐client negotiations: Evidence from China
This paper reports the results of three studies (archival, experimental, and qualitative)
designed to examine the effects of auditor narcissism on auditor‐client negotiations in …
designed to examine the effects of auditor narcissism on auditor‐client negotiations in …
Error or fraud? The effect of omissions on management's fraud strategies and auditors' evaluations of identified misstatements
EL Hamilton, JL Smith - The Accounting Review, 2021 - publications.aaahq.org
Using experiments with 58 corporate managers and 215 auditors, we examine whether
managers attempt to reduce the perceived intentionality of their fraudulent misstatements by …
managers attempt to reduce the perceived intentionality of their fraudulent misstatements by …
Evaluating the intentionality of identified misstatements: How perspective can help auditors in distinguishing errors from fraud
EL Hamilton - Auditing: A Journal of Practice & Theory, 2016 - publications.aaahq.org
Although auditors are responsible for detecting misstatements arising from either error or
fraud, the auditing standards require very different audit responses when a misstatement is …
fraud, the auditing standards require very different audit responses when a misstatement is …
You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes
We examine the importance of audit partners' prior non-public accounting experience
(hereafter,“industry experience”) to audit outcomes. We conducted 20 (nine) semi-structured …
(hereafter,“industry experience”) to audit outcomes. We conducted 20 (nine) semi-structured …
Effect of the auditor's behavioral and individual characteristics on integrated reporting quality: evidence from European companies
J Chouaibi, A Hichri - International Journal of Law and Management, 2021 - emerald.com
Purpose The purpose of this paper is to consist in examining the effect of the auditor's
behavioral and individual characteristics on the integrated reporting quality, in regard to a …
behavioral and individual characteristics on the integrated reporting quality, in regard to a …
How does an audit or a forensic perspective influence auditors' fraud-risk assessment and subsequent risk response?
This study examines whether priming auditors with a forensic perspective improves their
fraud-risk assessments and subsequent audit-plan responses. We contribute to the literature …
fraud-risk assessments and subsequent audit-plan responses. We contribute to the literature …
The effects of cognitive bias on fraud examiner judgments and decisions
This paper evaluates the effects that cognitive bias can have on fraud examiner judgment
and decision-making. We draw on extant literature in accounting, auditing, and psychology …
and decision-making. We draw on extant literature in accounting, auditing, and psychology …
The effect of auditor narcissism on audit market competition
Purpose This paper aims to assess auditor narcissism's effect on audit market competition
(auditor concentration, clients' concentration and competitive pressure) …
(auditor concentration, clients' concentration and competitive pressure) …