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Breaking the Habit: A Constraint-Based Intervention for Adaptive Risk Decisions in Auditing
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Outgoing claims: the papers this work cites, builds on, or argues with.
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The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance
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Risk, time pressure, and selection effects
inferredcites →https://doi.org/10.1016/0361-3682(88)90033-5openalex-snapshot
The impact of prior working papers on auditor evidential planning judgments
inferredcites →https://doi.org/10.1016/0361-3682(89)90037-8openalex-snapshot
Expertise in auditing: Myth or reality?
inferredcites →https://doi.org/10.1016/0361-3682(91)90017-9openalex-snapshot
Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior
inferredcites →https://doi.org/10.1016/j.edurev.2017.10.001openalex-snapshot
An integrative review of the cognitive costs and benefits of note-taking
inferredcites →https://doi.org/10.1016/j.jbef.2015.12.001openalex-snapshot
oTree - An Open-Source Platform for Laboratory, Online, and Field Experiments
inferredcites →https://doi.org/10.1016/j.jesp.2010.03.008openalex-snapshot
Planning for the near and distant future: How does temporal distance affect task completion predictions?
inferredcites →https://doi.org/10.1016/s0361-3682(99)00044-6openalex-snapshot
The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting
inferredcites →https://doi.org/10.1037/0003-066x.54.7.493openalex-snapshot
Implementation intentions: Strong effects of simple plans.
inferredcites →https://doi.org/10.1037/0022-0663.77.5.522openalex-snapshot
Note-taking, individual differences, and memory for lecture information.
inferredcites →https://doi.org/10.1037/0022-3514.83.6.1261openalex-snapshot
Forgetting all else: On the antecedents and consequences of goal shielding.
inferredcites →https://doi.org/10.1037/h0076613openalex-snapshot
Memory for a lecture: Effects of notes, lecture rate, and informational density.
inferredcites →https://doi.org/10.1080/09638180.2020.1835515openalex-snapshot
How Auditors’ Approach to Client Inquiry May Affect Skeptical Judgment: A Mixed-method Examination of Client Inquiry and Note Taking
inferredcites →https://doi.org/10.1080/0963818042000216794openalex-snapshot
Cost–quality conflict in audit firms: an empirical investigation
inferredcites →https://doi.org/10.1080/14792779343000059openalex-snapshot
Goal Achievement: The Role of Intentions
inferredcites →https://doi.org/10.1108/09513579610109969openalex-snapshot
Auditor time budget pressure: consequences and antecedents
inferredcites →https://doi.org/10.1108/maj-09-2016-1446openalex-snapshot
Performance evaluation of auditors: a constructive or a destructive tool of audit output
inferredcites →https://doi.org/10.1109/icait51105.2020.9261782openalex-snapshot
Analysis of Single-Agent Game: Case Study using Minesweeper
inferredcites →https://doi.org/10.1111/1099-1123.00012openalex-snapshot
The Influence of Outcome Effects, Decision Aid Usage, and Intolerance of Ambiguity on Evaluations of Professional Audit Judgement
inferredcites →https://doi.org/10.1111/1475-679x.12066openalex-snapshot
Auditor Mindsets and Audits of Complex Estimates
inferredcites →https://doi.org/10.1111/1911-3846.12104openalex-snapshot
Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice
inferredcites →https://doi.org/10.1111/1911-3846.12392openalex-snapshot
The Effects of Multitasking on Auditors’ Judgment Quality
inferredcites →https://doi.org/10.1111/1911-3846.12454openalex-snapshot
PCAOB Inspections: Public Accounting Firms on “Trial”
inferredcites →https://doi.org/10.1111/1911-3846.12590openalex-snapshot
Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*
inferredcites →https://doi.org/10.1111/ijau.12054openalex-snapshot
Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00465.xopenalex-snapshot
Strategy Selection, Surrogation, and Strategic Performance Measurement Systems
inferredcites →https://doi.org/10.1287/isre.14.2.170.16017openalex-snapshot
The Impact of Experience and Time on the Use of Data Quality Information in Decision Making
inferredcites →https://doi.org/10.1353/bsp.2015.0011openalex-snapshot
Beyond good intentions: Prompting people to make plans improves follow-through on important tasks
inferredcites →https://doi.org/10.1506/f1eg-9ejg-dj0b-jd32openalex-snapshot
The Effect of Accountability and Time Budgets on Auditors' Testing Strategies
inferredcites →https://doi.org/10.1506/hgxp-4dbh-59d1-3fhjopenalex-snapshot
Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues*
inferredcites →https://doi.org/10.1506/l20l-7fum-fpcb-7be2openalex-snapshot
The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting*
inferredcites →https://doi.org/10.1521/soco.2012.30.1.37openalex-snapshot
Committed but Closed-Minded: When Making a Specific Plan for a Goal Hinders Success
inferredcites →https://doi.org/10.19030/jabr.v15i1.5684openalex-snapshot
Underreporting Chargeable Time: A Continuing Problem For Public Accounting Firms
inferredcites →https://doi.org/10.2307/2491295openalex-snapshot
Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgment
inferredcites →https://doi.org/10.2307/2491454openalex-snapshot
The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions
inferredcites →https://doi.org/10.2308/acch-52488openalex-snapshot
Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction
inferredcites →https://doi.org/10.2308/accr-10039openalex-snapshot
Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud
inferredcites →https://doi.org/10.2308/accr-10273openalex-snapshot
Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation
inferredcites →https://doi.org/10.2308/accr-50835openalex-snapshot
Does Intent Modify Risk-Based Auditing?
inferredcites →https://doi.org/10.2308/accr-50911openalex-snapshot
Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?
inferredcites →https://doi.org/10.2308/accr-52197openalex-snapshot
Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?
inferredcites →https://doi.org/10.2308/accr-52277openalex-snapshot
Decreasing Operational Distortion and Surrogation Through Narrative Reporting
inferredcites →https://doi.org/10.2308/accr.2009.84.3.811openalex-snapshot
Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?
inferredcites →https://doi.org/10.2308/accr.2010.85.2.547openalex-snapshot
The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions
inferredcites →https://doi.org/10.2308/ajpt-10145openalex-snapshot
A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks
inferredcites →https://doi.org/10.2308/ajpt-10180openalex-snapshot
Does Time Constraint Lead to Poorer Audit Performance? Effects of Forewarning of Impending Time Constraints and Instructions
inferredcites →https://doi.org/10.2308/ajpt-19-032openalex-snapshot
How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures
inferredcites →https://doi.org/10.2308/ajpt-2020-130openalex-snapshot
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection
inferredcites →https://doi.org/10.2308/aud.1999.18.1.55openalex-snapshot
Are Audit Program Plans Risk-Adjusted?
inferredcites →https://doi.org/10.2308/bria-19-039openalex-snapshot
How Do Auditors Order Their Tasks, and How Does Task Ordering Affect Performance Under Time Pressure?
inferredcites →https://doi.org/10.2308/ciia-50283openalex-snapshot
How Strategic Reasoning and Brainstorming Can Help Auditors Detect Fraud
inferredcites →https://doi.org/10.2308/ciia.2007.1.1.a1openalex-snapshot
Descriptive Evidence from Audit Practice on SAS No. 99 Brainstorming Activities
inferredcites →https://doi.org/10.2308/jmar-2020-071openalex-snapshot
Surrogation Fundamentals: Measurement and Cognition
inferredcites →https://doi.org/10.2308/tar-2016-0007openalex-snapshot
How Do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Process
inferredcites →https://doi.org/10.2308/tar-2018-0120openalex-snapshot
Using Audit Programs to Improve Auditor Evidence Collection
inferredcites →https://doi.org/10.3758/bf03206553openalex-snapshot
SPSS and SAS procedures for estimating indirect effects in simple mediation models
inferredcites →https://doi.org/10.5465/amr.1978.4305717openalex-snapshot
A Contingency Model for the Selection of Decision Strategies
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