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The effect of moods on auditors' inventory valuation decisions

Chung, Janne O. Y.; Cohen, Jeffrey R.; Monroe, Gary S. - In: Auditing : a journal of practice & theory 27 (2008) 2, pp. 137-159

Persistent link: https://www.econbiz.de/10003842157

The Effect of Framing on Information Search and Information Evaluation in Auditors’ Fair Value Judgments

Cohen, Jeffrey R. - 2016

Fair values and other accounting estimates (FVOEs) are common in financial reporting (IAASB, 2009) and regulators are concerned that auditors are insufficiently skeptical in their evaluations of FVOEs (PCAOB, 2009, 2015a, b; IFIAR, 2014). Utilizing an experiment with auditors as participants, we...

Persistent link: https://www.econbiz.de/10013004795

The effect of a justification memo and hypothesis set quality on the review process

Asare, Stephen K.; Wright, Arnold - In: Behavioral research in accounting 20 (2008) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10003653401

The impact of floors and phase-outs on taxpayers' decisions and understanding of marginal tax rates

Rupert, Timothy J.; Single, Louise E.; Wright, Arnold - In: The journal of the American Taxation Association : a … 25 (2003) 1, pp. 72-86

Persistent link: https://www.econbiz.de/10001767721

The use of marginal tax rates in decision making : the impact of tax rate visibility

Rupert, Timothy J. - In: The journal of the American Taxation Association : a … 20 (1998) 2, pp. 83-99

Persistent link: https://www.econbiz.de/10001248819

Field evidence about auditors' experiences in consulting with forensic specialists

Asare, Stephen Kwaku; Wright, Arnold - In: Behavioral research in accounting 30 (2018) 1, pp. 1-25

Persistent link: https://www.econbiz.de/10011865323

The efficacy of a decision support system in enhancing risk assessment performance

Song, Qian; Chan, Siew H.; Wright, Arnold - In: Decision sciences : DS 48 (2017) 2, pp. 307-335

Persistent link: https://www.econbiz.de/10011732664