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Joint Impact of Materiality Guidance and Justification Requirement on Auditors' Planning Materiality

https://doi.org/10.2308/bria-51339
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1006/obhd.1997.2706openalex-snapshot
Exposition Effects on Decision Making: Choice and Confidence in Choice
inferredcites →https://doi.org/10.1007/978-1-349-94186-5_84openalex-snapshot
American Institute of Certified Public Accountants (AICPA)
inferredcites →https://doi.org/10.1007/978-3-642-28036-8_100724openalex-snapshot
Financial Reporting Council (FRC) Review of Combined Code
inferredcites →https://doi.org/10.1016/0749-5978(92)90040-eopenalex-snapshot
Effects of justification and a mechanical aid on judgment performance
inferredcites →https://doi.org/10.1016/j.aos.2005.09.001openalex-snapshot
Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort
inferredcites →https://doi.org/10.1016/j.aos.2015.03.003openalex-snapshot
Construal instructions and professional skepticism in evaluating complex estimates
inferredcites →https://doi.org/10.1016/s0022-5371(72)80001-xopenalex-snapshot
Levels of processing: A framework for memory research
inferredcites →https://doi.org/10.1037//0033-2909.125.2.255openalex-snapshot
Accounting for the effects of accountability.
inferredcites →https://doi.org/10.1037/a0018963openalex-snapshot
Construal-level theory of psychological distance.
inferredcites →https://doi.org/10.1037/h0048703openalex-snapshot
A study of the effects of verbalization on problem solving.
inferredcites →https://doi.org/10.1108/14757700810898230openalex-snapshot
An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality
inferredcites →https://doi.org/10.1111/1475-679x.12066openalex-snapshot
Auditor Mindsets and Audits of Complex Estimates
inferredcites →https://doi.org/10.1177/0146167291175006openalex-snapshot
The Effects of Framing, Problem Variations, and Providing Rationale on Choice
inferredcites →https://doi.org/10.1257/000282803322655392openalex-snapshot
Maps of Bounded Rationality: Psychology for Behavioral Economics
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/10.1787/9789264244047-30-enopenalex-snapshot
International Federation of Accountants (IFAC)
inferredcites →https://doi.org/10.2307/2491150openalex-snapshot
The Effects of Time Pressure and Audit Program Structure on Audit Performance
inferredcites →https://doi.org/10.2307/2491253openalex-snapshot
Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification
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/10.2307/249534openalex-snapshot
The Use of Information in Decision Making: An Experimental Investigation of the Impact of Computer-Based Decision Aids
inferredcites →https://doi.org/10.2307/3033716openalex-snapshot
ACCOUNTABILITY AND THE PERSEVERANCE OF FIRST IMPRESSIONS
inferredcites →https://doi.org/10.2307/358190openalex-snapshot
How Writing Shapes Thinking: A Study of Teaching and Learning
inferredcites →https://doi.org/10.2308/ajpt-50882openalex-snapshot
Materiality Guidance of the Major Public Accounting Firms
inferredcites →https://doi.org/10.2308/aud.2003.22.2.297openalex-snapshot
Factors Affecting Auditors' Assessments of Planning Materiality
inferredcites →https://doi.org/10.2308/bria.2008.20.1.131openalex-snapshot
The Effects of Decision Aid Design on the Information Search Strategies and Confirmation Bias of Tax Professionals
inferredcites →https://doi.org/10.2308/jeta-10490openalex-snapshot
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC., Audit Analytics and Continuous Audit: Looking towards the Future
inferredcites →https://doi.org/10.3758/bf03197704openalex-snapshot
The effect of conscious controlled verbalization cognitive strategy on transfer in problem solving
inferredcites →https://doi.org/10.4135/9781412956260.n715openalex-snapshot
Securities and Exchange Commission (SEC)

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4763606openalex-extracted
A REVIEW OF MATERIALITY RESEARCH IN AUDITING AND ASSURANCE SERVICES
inferred← citeshttps://doi.org/10.1007/s10997-020-09537-7openalex-snapshot
Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress?
inferred← citeshttps://doi.org/10.1016/j.intacc.2017.09.001openalex-snapshot
Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting
inferred← citeshttps://doi.org/10.1108/jal-08-2024-0224openalex-snapshot
Industry tournament incentives and auditors' professional judgment
inferred← citeshttps://doi.org/10.15388/batp.2022.41openalex-snapshot
Identification of key qualitative characteristics used to assess the significance of misstatements identified in the financial statements
inferred← citeshttps://doi.org/10.6018/rcsar.430531openalex-snapshot
El origen de ingresos del auditor y calidad de la auditoría: el caso español
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