Reference health

Promoting Proactive Auditing Behaviors

https://doi.org/10.2139/ssrn.3636498
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70/70 checkable references clean · checked 2026-08-29

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.

38 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.

The 70 checked references that resolve
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It's Not my Fault! Insights into Subordinate Auditors' Attributions and Emotions Following Audit Review
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Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
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The effect of auditing firms' tone at the top on auditors' job autonomy, organizational‐professional conflict, and job satisfaction
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Airing the Dirty Laundry
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Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*
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Do Approaching Deadlines Influence Auditors' Materiality Assessments?
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The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
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Evidence of the Relationship between PCAOB Inspection Outcomes and the Use of Structured Audit Technologies
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Enhancing auditors' critical thinking in audits of complex estimates
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Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
resolves10.1177/014920630002600304
Proactive Behavior in Organizations
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Regulatory Focus and Strategic Inclinations: Promotion and Prevention in Decision-Making
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Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners
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Toward an Understanding of Audit Team Distribution and Performance Quality
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Selling Issues to Top Management
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Individual and contextual predictors of team member proactivity: what do we know and where do we go from here?
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When Healthy Food Makes You Hungry
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Regulatory Fit and Resisting Temptation during Goal Pursuit
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Making things happen: Reciprocal relationships between work characteristics and personal initiative in a four-wave longitudinal structural equation model.
resolves10.1016/j.riob.2008.04.002
The dynamics of proactivity at work
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Auditor Mindsets and Audits of Complex Estimates
resolves10.2308/ajpt-50905
On the Operational Reality of Auditors' Independence: Lessons from the Field
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Pattern Identification and Industry-Specialist Auditors
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Using Audit Programs to Improve Auditor Evidence Collection
resolves10.2308/ajpt-10110
How Do Audit Seniors Respond to Heightened Fraud Risk?
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Beyond pleasure and pain.
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Making a good decision: Value from fit.
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Securing foundations and advancing frontiers: Prevention and promotion effects on judgment & decision making
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Does Congruence between Audit Structure and Auditors' Locus of Control Affect Job Performance?
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How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?
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Audit Quality: Insights from the Academic Literature
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Justification of Decisions in Auditing
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The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods
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The Measurement of Observer Agreement for Categorical Data
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Development of Strategic Norms in Groups
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Experience and the Ability to Explain Audit Findings
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Fostering Intrinsic Motivational Orientation: A Cost-Effective Method for Encouraging Audit Staff to Speak Up
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The Work Design Questionnaire (WDQ): Developing and validating a comprehensive measure for assessing job design and the nature of work.
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Doing the Job Well: An Investigation of Pro-Social Rule Breaking
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Team-Oriented Leadership and Auditors' Willingness to Raise Audit Issues
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Enhancing role breadth self-efficacy: The roles of job enrichment and other organizational interventions.
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Making Things Happen: A Model of Proactive Motivation
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THAT'S NOT MY JOB: DEVELOPING FLEXIBLE EMPLOYEE WORK.
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When Is Proactivity Wise? A Review of Factors That Influence the Individual Outcomes of Proactive Behavior
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The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence
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An accountability framework for financial statement auditors and related research questions
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Documentation Requirements and Quantified versus Qualitative Audit Risk Assessments
resolves10.2308/TAR-2020-0198
It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations
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Proactive Socialization and Behavioral Self-Management
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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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Transformational leadership and proactive work behaviour: A moderated mediation model including work engagement and job strain
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Proactive personality and career success.
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Freedom and responsibility go together: Personality, experimental, and cultural demonstrations
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The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Trade-Offs
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Learning from Evidence in a Complex World
resolves10.2308/bria-50113
Firm-Level Formalization and Auditor Performance on Complex Tasks
resolves10.2307/2491469
Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field
resolves10.1037/0022-3514.49.2.436
Practical intelligence in real-world pursuits: The role of tacit knowledge.
resolves10.1007/BF01018140
Tacit knowledge in managerial success
resolves10.1509/jmkr.43.1.28
The Role of Regulatory Focus in Preference Construction
resolves10.1111/1911-3846.12107
Learning the “Craft” of Auditing: A Dynamic View of Auditors' On‐the‐Job Learning
resolves10.2308/accr.2002.77.1.51
Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review
resolves10.2307/2491454
The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions
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no DOI — not checkedInitial task engagement: Unlocking the value of fit and non-fit to improve audit judgments
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no DOI — not checkedReciprocal relationship between proactive personality and work characteristics: A latent change score approach
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no DOI — not checkedProactive customer service performance: Relationships with individual, task, and leadership variables
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