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The Effects of Out-of-Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards

https://doi.org/10.2139/ssrn.1982730
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2 of 16 checkable references need attention · checked 2026-08-29

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References needing attention

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does not resolve to a known work10.1037//0022-3514.42.4.593
The 14 checked references that resolve
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Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
resolves10.1007/978-3-658-02258-7_1
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resolves10.1016/s0065-2601(10)42006-7
Mental Construal and the Emergence of Assimilation and Contrast Effects
resolves10.2308/accr.2007.82.5.1097
The Cascading of Contrast Effects on Auditors' Judgments in Multiple Client Audit Environments
resolves10.1111/j.1475-679x.2007.00248.x
Accounting Standards, Implementation Guidance, and Example‐Based Reasoning
resolves10.2308/accr.2008.83.6.1461
Reducing Management’s Influence on Auditors’ Judgments: An Experimental Investigation of SOX 404 Assessments
resolves10.1037//0022-3514.51.6.1106
Consequences of priming: Judgment and behavior.
resolves10.1093/acprof:oso/9780199646319.003.0014
Preparing the IASB for the Second Decade
resolves10.1002/9781118870372
2014 Interpretation and Application of International Financial Reporting Standards
resolves10.1111/j.1911-3846.2010.01063.x
Investor Reactions to Contrasts Between the Earnings Preannouncements of Peer Firms*
resolves10.1037/0033-295x.110.3.472
Comparison processes in social judgment: Mechanisms and consequences.
resolves10.5771/9783845230542
Der Kommunale Gesamtabschluss
resolves10.1037/0021-9010.81.4.436
Assimilation and contrast effects in performance ratings: Effects of rating the previous performance on rating subsequent performance.
resolves10.1126/science.185.4157.1124
Judgment under Uncertainty: Heuristics and Biases
The 11 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedThe Ability of Professional Standards to Mitigate Aggressive Reporting
no DOI — not checkedref8
no DOI — not checkedref10
no DOI — not checkedref11
no DOI — not checkedRevenue Recognition: Multiple-Element Arrangements
no DOI — not checkedAccounting Policies
no DOI — not checkedref16
no DOI — not checkedDebiasing the Curse of Knowledge in Audit Judgment
no DOI — not checkedref24
no DOI — not checkedref25
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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