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Strategic decision behavior and audit quality of big and small audit firms in a tendering process
Fochmann, Martin; Haak, Marcel - 2015
We investigate the strategic decision making of audit firms in a tendering process. In particular, we are interested in …
Persistent link: https://www.econbiz.de/10011380619
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Strategic Decision Behavior and Audit Quality of Big and Small Audit Firms in a Tendering Process
Fochmann, Martin - 2015
We investigate the strategic decision making of audit firms in a tendering process. In particular, we are interested in …
Persistent link: https://www.econbiz.de/10013012188
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judgment and decision-making
Hurley, Patrick J. - In: Accounting, organizations and society : an … 77 (2019), pp. 1-12
Persistent link: https://www.econbiz.de/10012109294
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Maintaining vs. milking good reputation when customer feedback is inaccurate
Djawadi, Behnud Mir; Fahr, René; Haake, Claus-Jochen; … - 2017
Persistent link: https://www.econbiz.de/10011716152
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An Experimental Investigation of Approaches to Audit Decision Making : An Evaluation Using Systems-Mediated Mental Models
Choy, Amy K.; King, Ronald R. - 2013
The objective of this research is to articulate a decision-making foundation for the systems audit approach. Under this … decision making is enhanced because the knowledge of the system allows the auditor to focus on the most important risks …. However, there has not been an explicit framework to explain how systems knowledge can enhance decision making. To provide …
Persistent link: https://www.econbiz.de/10014157716
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The relationship between demographic variables and ethical decision making of trainee accountants
Pierce, Bernard; Sweeney, Breda - In: International journal of auditing : IJA 14 (2010) 1, pp. 79-99
Persistent link: https://www.econbiz.de/10003947515
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How insights from the "new" JDM research can improve auditor judgment: fundamental research questions and methodological advice
Griffith, Emily E.; Kadous, Kathryn; Young, Donald - In: Auditing : a journal of practice & theory 35 (2016) 2, pp. 1-22
Persistent link: https://www.econbiz.de/10011503108
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Can auditors improve their judgment by drawing on the crowd within?
Zimbelman, Aaron F. - In: Contemporary accounting research : the journal of the … 39 (2022) 2, pp. 1334-1357
Persistent link: https://www.econbiz.de/10013280013
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Strategic Auditor Behavior and Going-Concern Decisions
Matsumura, Ella Mae; Subramanyam, K.R; Tucker, Robert R. - 2002
This paper analyzes a game theoretic model in which a client can potentially avoid a going concern opinion and its self fulfilling prophecy by switching auditors. Incumbent auditors are less willing to express a going concern opinion the more credible the client's threat of dismissal and the...
Persistent link: https://www.econbiz.de/10014113982
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Strategic Auditor Behavior and Going-Concern Decisions
Matsumura, Ella Mae; Subramanyam, K.R; Tucker, Robert R. - 2002
This paper analyzes a game theoretic model in which a client can potentially avoid a going concern opinion and its self fulfilling prophecy by switching auditors. Incumbent auditors are less willing to express a going concern opinion the more credible the client's threat of dismissal and the...
Persistent link: https://www.econbiz.de/10014119180