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Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix
67/67 checkable references clean · checked 2026-08-27
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 67 checked references that resolve
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Are There Interactive Effects of Subordinate and Client Competence on Audit Reviewers’ Judgments?
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How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?
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The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers
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How Do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?
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The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management-Provided Information
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The Effect of a Justification Memo and Hypothesis Set Quality on the Review Process
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How Do Look-Back Analyses and Evidence Specificity Affect Auditors' Planning Judgments?
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The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments
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The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence
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Staff auditors' proclivity for computer-mediated communication with clients and its effect on skeptical behavior
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Are Auditor Negotiations Impaired During Depleting Times? The Importance of Client Characteristics and Auditor Skepticism
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The Impact of Management Alumni Affiliation and Persuasion Tactics on Auditors' Internal Control Judgments
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The impact of affective information on the professional judgments of more experienced and less experienced auditors
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The Interplay of Interpersonal Affect and Source Reliability on Auditors’ Inventory Judgments*
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The Impact of Benchmark Set Composition on Auditors' Level 3 Fair Value Judgments
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The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality
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The Impact of Auditors’ Use of Industry Norms on Management Evaluations of Audit Quality
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Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance
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The Effect of Client Lies on Auditor Memory Resistance and False Memory Acceptance
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The Joint Effects of Internal Auditors' Approach and Persuasion Tactics on Managers' Responses to Internal Audit Advice
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A Matter of Perspective: Mitigating the Outcome Effect in Auditor Performance Evaluations
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The Interplay of Management Incentives and Audit Committee Communication on Auditor Judgment
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The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations
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Heuristic versus systematic information processing and the use of source versus message cues in persuasion.
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The Impact of the Timing of a Prior Year's Auditor Concessions on Financial Officers' Judgments
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How Does the Strength of the Financial Regulatory Regime Influence Auditors' Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?
resolves10.2308/acch-51920
The Alumni Effect and Professional Skepticism: An Experimental Investigation
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How Audit Reviewers Respond to an Audit Preparer's Affective Bias: The Ironic Rebound Effect
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Perspective-taking: Decreasing stereotype expression, stereotype accessibility, and in-group favoritism.
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Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls
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Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
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The Effects of Source Integrity and Consistency of Evidence on Auditors' Judgments
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When Do Auditors Use Specialists' Work to Improve Problem Representations of and Judgments about Complex Estimates?
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How Insights from the “New” JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice
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The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgment and Decision-Making Research
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To What Extent Are Auditors’ Attitudes toward the Evidence Influenced by the Self-Fulfilling Prophecy?
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Investors' Processing of Financial Communications: A Persuasion Perspective
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The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments
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The Persuasiveness of Source Credibility: A Critical Review of Five Decades' Evidence
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The Audit Review Process and Sensitivity to Information Source Objectivity
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The effect of audit seniors’ decisions on working paper documentation and on partners’ decisions
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The audit review process: A characterization from the persuasion perspective
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The Effects of Ingratiation and Client Incentive on Auditor Judgment
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Analytical Procedures: Are More Good Ideas Always Better for Audit Quality?
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Auditors’ comfort with uncertain estimates: More evidence is not always better
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Does Audit Firm Tenure Matter to Audit Committee Members? Evidence from an Accounting Dispute
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The effects of an auditor's communication mode and professional tone on client responses to audit inquiries
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Fifteen years in the trenches: Auditor–client negotiations exposed and explored
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The persuasiveness of audit evidence: The case of accounting policy decisions
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Interpersonal Affect, Accountability and Experience in Auditor Fraud Risk Judgments and the Processing of Fraud Cues
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Do principles- vs. rules-based standards have a differential impact on U.S. auditors' decisions?
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no DOI — not checkedThe heuristic model of persuasion
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no DOI — not checkedDocumentation requirements and quantified versus qualitative audit risk assessments
no DOI — not checkedHow higher client service performance affects auditors' willingness to challenge management's preferred accounting. Working paper. University of Florida. Rich
no DOI — not checkedGood habits gone bad: Explaining negative consequences associated with the use of mobile phones form a dual-systems perspective
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