Reference health
Additional Guidance Provided on International Financial Reporting Standards and its Impact on the Judgments and Confidence of Accountants
4 of 86 checkable references need attention · checked 2026-08-27
At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.
47 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
References needing attention
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The 82 checked references that resolve
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Decision Support and Expert Systems in Auditing: A Review and Research Directions
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Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
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Perspectives on judgment and decision-making research in accounting and auditing
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Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification
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A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting
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Transactive Memory Systems in Organizations: Matching Tasks, Expertise, and People
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Application of a Decision Aid in the Judgmental Evaluation of Substantive Test of Details Samples
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A true and fair view of position and results: the historical background
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User Perceptions of Decision Support Effectiveness: Two Production Planning Experiments*
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Goss, Wayne Keith, (26 Feb. 1951–10 Nov. 2014), Chair, Deloitte Touche Tohmatsu, Australia, since 2005 (Managing Partner, 1999–2003); Member, National Board, Deloitte Touche Tohmatsu, since 2003
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Human–Agent Collaboration for Time-Stressed Multicontext Decision Making
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Does Information Technology Training Really Matter? A Social Information Processing Analysis of Coworkers' Influence on IT Usage in the Workplace
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Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting
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Implementing IFRS from the perspective of EU publicly traded companies
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The Value Relevance of Accounting Income Reported by DAX‐30 German Companies
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The Effects of Presentation Formats and Task Complexity on Online Consumers’ Product Understanding1
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Active involvement, familiarity, framing, and the illusion of control during decision support system use
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Computer-Assisted Decision Making: Performance, Beliefs, and the Illusion of Control
resolves10.1016/j.intaccaudtax.2004.09.002
Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey
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Interpretations of Probability Expressions: A Comparison Between Standard‐Setters and Accountants
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The Effects of Time Pressure and Audit Program Structure on Audit Performance
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Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
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Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
resolves10.2308/accr.2003.78.3.801
Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context
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The influence of domain knowledge and task complexity on tax professionals' compliance recommendations
resolves10.1016/j.cpa.2010.06.012
Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards
resolves10.2307/2490769
Accounting Aggregation and Decision-Making Performance: An Experimental Investigation
resolves10.1016/0030-5073(76)90022-2
Task complexity and contingent processing in decision making: An information search and protocol analysis
resolves10.1016/0361-3682(92)90010-P
The effect of outcome knowledge on auditors' judgmental evaluations
resolves10.1111/1467-6303.00108
The effects of fraud risk assessments and a risk analysis decision aid on auditors' evaluation of evidence and judgment
resolves10.1080/0963818042000338013
The introduction of International Accounting Standards in Europe: Implications for international convergence
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Confidence and accuracy in judgements using computer displayed information
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The Contingent Effects of Training, Technical Complexity, and Task Interdependence on Successful Information Systems Implementation1
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The effect of information selection, information processing and task complexity on predictive accuracy of auditors
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Knee-deep in the big muddy: a study of escalating commitment to a chosen course of action
resolves10.1108/s1574-0765(2011)0000015005
Principles-Based Accounting: The Case for Principled Judgment
resolves10.1080/00014788.1990.9729405
Human Information Processing the Consistency of Audit Risk Judgments
resolves10.2308/aud.2002.21.2.81
The Effects of Task Complexity on Auditors' Performance: The Impact of Accountability and Knowledge
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The Use of Information in Decision Making: An Experimental Investigation of the Impact of Computer-Based Decision Aids
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Auditor Decision Making on Overall System Reliability: Accuracy, Consensus, and the Usefulness of a Simulation Decision Aid
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ELIZA—a computer program for the study of natural language communication between man and machine
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The Effects of Decision Aid Design on the Information Search Strategies and Confirmation Bias of Tax Professionals
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Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting
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The Impact of Explanation Facilities on User Acceptance of Expert Systems Advice
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Individual Differences and MIS Success: A Review of the Empirical Literature
The 47 references without a DOI — listed, not checked
no DOI — not checkedAn Examination of the Effects of Experience and Task Complexity on Audit Judgments
no DOI — not checkedThe Effects of Interference and Availability from Hypotheses Generated by a Decision Aid Upon Analytical Procedures Judgments
no DOI — not checkedref7
no DOI — not checkedThe Effects of Familiarity with the Preparer and Task Complexity on the Effectiveness of the Audit Review Process
no DOI — not checkedref15
no DOI — not checkedref16
no DOI — not checkedUsing Decision Aids to Improve Auditors' Conditional Probability Judgments
no DOI — not checkedJudgment and Decision Making, Part IV: Information Technology and Decision Aids
no DOI — not checkedref25
no DOI — not checkedThe Role of Government in Corporate Governance
no DOI — not checkedref28
no DOI — not checkedThe Ability of Professional Standards to Mitigate Aggressive Reporting
no DOI — not checkedDecision Quality, Confidence, and Commitment with Expert Systems: An Experimental Study
no DOI — not checkedref35
no DOI — not checkedref36
no DOI — not checkedReliance on Decision Aids: An Examination of Auditors Assessment of Management Fraud
no DOI — not checkedref40
no DOI — not checkedAuditors Incentives and Their Application of Financial Accounting Standards
no DOI — not checkedref48
no DOI — not checkedExpert System Usage and Knowledge Acquisition: An Empirical Assessment of Analogical Reasoning in the Evaluation of Internal Controls
no DOI — not checkedAssessing the Effects of Self-Efficiency and Task Complexity on Internal Control Audit Judgment
no DOI — not checkedAuditor Evaluation of Contingent Claims
no DOI — not checkedAuditor Evaluation of Contingent Claims
no DOI — not checkedAn Empirical Investigation of the Effects of Advocacy on Preparer's Evaluation of Judicial Evidence
no DOI — not checkedAn Investigation of the Influence of a NonStatistical Decision Aid on Auditor Sample Size Decisions
no DOI — not checkedref64
no DOI — not checkedref67
no DOI — not checkedref69
no DOI — not checkedref70
no DOI — not checkedref74
no DOI — not checkedExpert Measurement and Mechanical Combination in Control Reliance Decisions
no DOI — not checkedThe Use of Foresight Decision Aids in Auditors' Judgments
no DOI — not checkedAudit Risk and IFRS
no DOI — not checkedSimply Too Complicated
no DOI — not checkedImproving Quality, Speed, and Confidence in Decision-making: Measuring Expert Systems Benefits
no DOI — not checkedref96
no DOI — not checkedref97
no DOI — not checkedStaffing Assignments for Judgment-Oriented Audit Tasks: The Effects of Structured Audit Technology and Environment
no DOI — not checkedref100
no DOI — not checkedManaging Overconfidence
no DOI — not checkedThe Detrimental Effects of Power on Confidence
no DOI — not checkedref111
no DOI — not checkedref120
no DOI — not checkedref121
no DOI — not checkedCan Global Standards be Principle Based?
no DOI — not checkedref125
no DOI — not checkedref127
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