A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
Practice & Theory | American Accounting Association Skip to Main Content American Accounting …

As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of
judgment and decision‐making (JDM) experimental research in accounting over that 50 …

The purpose of this paper is to review theories and evidence regarding the effects of
(performance-contingent) monetary incentives on individual effort and task performance. We …

This paper reports descriptive evidence about how managers attempt to manage earnings,
based on a sample of 515 earnings-management attempts obtained from a survey of 253 …

Using an experiment, I examine whether involvement in scorecard implementation can
mitigate the effects of motivated reasoning that occur when the scorecard is framed as a …

Auditors encounter both relevant and irrelevant information during the performance of audit
tasks. Prior studies have shown that the presence of irrelevant information weakens the …

In this paper, we describe the audit review process from a persuasion perspective. This
perspective highlights that preparers have, and may take advantage of, opportunities to …

Ironically, when consumers turn to an information source to assist in decision making, they
are faced with the added responsibility of having to make a decision about the information …

Prior research indicates that auditors encounter difficulty in applying experienced error
frequencies to judgments of the probability that an audit objective is violated given a …

Information relevance advisory services offer growth opportunities for accountants in CPA
firms, but we know little about the types of knowledge needed to provide high‐quality advice …