The purpose of this paper is to provide a comprehensive examination of behavioral auditing studies within the context of audit review and documentation, decision-making and auditor judgment, auditor characteristics and performance and auditor-client relationship. The study evaluates 30 mostly cited behavioral auditing studies for the period 1990-2010. First, prior research subjects are organized in terms of behavioral auditing including four major categories mentioned above. Second, the studies are investigated concerning the issues in psychology literature and related concepts are determined and classified within each context. Third, conceptual framework and variables used in the studies are explained and are followed by an evaluation of instruments, approaches and methods employed in measurement of the variables. Finally findings of the articles are demonstrated by stressing their importance on accounting and auditing literature.
Agloglia, C. P., Beaudoin, C. and Tsakumis, G. T. 2009. The Effects of Documentation Structure and Task Specific Experience on Auditors’ Ability to Identify Control Weaknesses. Behavioral Research in Accounting 21 (1): 1 – 17
Almer, E. D., Higgs, J. L. and Hooks, K. L. 2005. A Theoretical Framework of the Relationship between Public Accounting Firms and Their Auditors. Behavioral Research in Accounting 17 (1): 1 – 22
Anderson, J. C., Moreno, K. K. and Mueller, J. M. (2003). The Effects of Client vs. Decision Aid as a Source of Explanations upon Auditors’ Sufficiency Judgments: A Research Note. Behavioral Research in Accounting 15 (1): 1 – 11
Bayles, J. 1971. A Comparative Study of Freshman Arts and Sciences Majors as to their Perceptions of Human Nature and Tendencies Toward Dogmatism. Working Paper, Oklahoma State University
Bedard, J. and Biggs, S. 1991a. Processes of Pattern Recognition and Hypothesis Generation in Analytical Review. The Accounting Review 66 (2): 622 – 642
Behn, B. K., Carcello, J. V., Hermanson, D. R. And Hermanson, R. H. 1997. The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firms. Accounting Horizons 11 (1): 7 – 24
Bierstaker , J. L. and Wright S. A Research Note Concerning Practical Problem – Solving Ability as a Predictor of Performance in Auditing Tasks. Behavioral Research in Accounting 13 (1): 49 – 62
Bierstaker, J. L., Bedard, J. C. and Biggs, S. F. 1999. The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures. Auditing: A Journal of Practice and Theory 18 (1): 18 – 36
Chi, M. T. H., Bassok, M., Lewis, M., Reimann, P. and Glaser, R. 1989. Self-Explanations: How Students Study and Use Examples in Learning to Solve Problems. Cognitive Science 13 (1): 145 – 182
Choo, F. 1986. Job Stress, Job Performance and Auditor Personality Characteristics. Auditing: A Journal of Practice and Theory 5 (2): 17 – 34
Chung, J. and Monroe, G. S. 2001. A Research Note on the Effects of Gender and Task Complexity on an Audit Judgment. Behavioral Research in Accounting 13 (1): 111 – 125
Cianci A. M. and Bierstaker, J. L. 2009. The Impact of Positive and Negative Mood on the Hypothesis Generation and Ethical Judgments of Auditors. Auditing: A Journal of Practice and Theory 28 (2): 119 – 144
Craswell, A. T., Francis, J. R. and Sneddon, B. 1995. The Pricing of Initial Audit Engagements: The Effect of Quality Uncertainty. Working paper, University of Sydney
Creyer, C. and Ross, Jr. 1993. Hindsight Bias and Inferences in Choice: The Mediating Effect of Cognitive Effort. Organizational Behavior and Human Decision Processes 55 (1): 61 -77
Davies, M. F. 1987. Reduction of Hindsight Bias by Restoration of Foresight Perspective: Effectiveness of Foresight – Encoding and Hindsight-Retrieval Strategies. Organizational Behavior and Human Decision Processes 40 (1): 50 – 68
Donald, B. F. and Ramsay R. J. 2007. Effects of Supervisor Power on Preparers’ Responses to Audit Review: A Field Study. Behavioral Research in Accounting 19 (1): 91 – 105
Donnely, D. P., Quirin, J. J. and O’Bryan, D. 2003. Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors’ Personal Characteristics. Behavioral Research in Accounting 15 (1): 87 – 110
Earley, C. E. 2003. A Note on Self-Explanation as a Training Tool for Novice Auditors: The Effects of Outcome Feedback Timing and Level of Reasoning on Performance. Behavioral Research in Accounting 15 (1): 111 – 124
Einhorn, H. J. 1982. Learning from Experience and Suboptimal Rules in Decision-making. In Judgment under Uncertainty: Heuristics and Biases, edited by D. Kahneman, P. Slovic and A. Tversky. Cambridge: Cambridge University Press
Emby, C. and Lowe, D. J. 2002. A Research Note on the Influence of Outcome Knowledge on Audit Partners’ Judgment. Behavioral Research in Accounting 14 (1): 87 – 103
Fiol, C. M., O’Connor, E. and Aguinis, H. 2001. All for one and one for all? The Development and Trasnfer of Power Across Organizational Levels. The Academy of Management Review 26 (2): 224 – 232
Fisher, R. T. 2001. Role Stress, the Type A Behavior Pattern and External Auditor Job Satisfaction and Performance. Behavioral Research in Accounting 13 (1): 143 – 162
Fuller, L. R. and Kaplan, S. E. 2004. A Note about the Effect of Auditor Cognitive Style on Task Performance. Behavioral Research in Accounting 16 (1): 131 – 143
Gaudine, A. and Thorne, L. 2001. Emotion and Ethical Decision-Making in Organizations. Journal of Business Ethics 31 (2): 175 - 187
George, J. M. and Jones, G. R. 2001. Towards a Process Model of Individual Change in Organizations. Human Relations 54 (3): 419 – 444
Gibbins, M. and Newton, J. D. 1994. An Empirical Exploration of Complex Accountability in Public Accounting. Journal of Accounting Research: 165 – 186
Glass, D. 1977a. Behavior Pattern, Stress and Coronary Disease. Hillsdale, NJ: Erlbaum Associates, Inc.
Hackenbrack, K. And Nelson, M.W. 1996. Auditors’ Incentives and Their Application of Financial Accounting Standards. The Accounting Review 71 (1): 43 – 59
Hammond, K. R. Hamm, F. M. Grassia, J. Pearson, T. 1987. Direct Comparison of the Efficacy of Intuitive and Analytical Cognition in Expert Judgment. IEEE
Transactions on Systems, Man and Cybernetics 17 (4): 753 – 770
Haynes, C. M., Jenkins, J. G. And Nutt, S. R. 1998. The Relationship Between Client Advocacy and Audit Experience: An Exploratory Analysis. Auditing: A Journal of Practice and Theory 17 (2): 88 – 103
Hinkin, T. R. and Schriesheim, C. A. 1989. Development and Application of New Scales to Measure the French and Raven (1959) Based Power. Journal of Applied Psychology 74 (1): 561 – 567
Hirst, D. 1994a. Auditors’ Sensitivity to Source Reliability. Journal of Accounting Research 32 (1): 113 – 126
Ho, J. L. and Rodgers, W. 1993. A Review of Accounting Research on Cognitive Characteristics. Journal of Accounting Literature: 101 – 130.
Iyer, V. M. and Rama, D. V. 2004. Clients’ Expectations on Audit Judgments: A Note. Behavioral Research in Accounting 16 (1): 63 – 74
Jamal, K. And Tan, H. T. 2001. Can Auditors Predict the Choices Made by Other Auditors? Journal of Accounting Research 39 (3): 583 – 597
Jenkins, C., Zyzanski, S. and Rosenman, R. 1979. Jenkins Activity Survey Manual (Form C) San Antonio, TX: The Psychological Corporation.
Kachelmeier, S. J. and Messier, W. 1990. An Investigation of the Influence of a Nonstatistical Decision Aid on Auditor Sample Size Decisions. The Accounting Review: 209 -226
Kahn, R., Wolfe, P., Quinn, R. Snoek, J. and Rosenthal R. 1964. Organizational Stress. Studies in Role Conflict and Ambiguity. New York, NY: John Wiley & Sons
Kaplan, C. and Simon, H. 1990. In Research of Insight. Cognitive Psychology 22 (1): 374 – 419
Kennedy, J. and Peecher, M. E. 1997. Judging Auditors’ Technical Knowledge. Journal of Accounting Research 35 (2): 279 – 293
Kumar, N. Hibbard, J. D. and Stern, L. W. 1994. The Nature and Consequences of Marketing Channel Intermediary Commitment. No. 94 -115, Cambridge: Marketing Science Institute
Kumar, N., Scheer, L. K. and Steenkamp, J.E.M. 1995. The Effects of Perceived Interdependence on Dealer Attitudes. Journal of Marketing Research 32 (1): 348 – 356
Libby, R., and Trotman, K. T. 1993. The Review Process as a Control for Differential Recall of Evidence in Auditor Judgment. Accounting, Organizations and Society: 559 – 574
Lightner, S., Adams, S. and Lightner, K. 1982. The Influence of Situational Ethical and Expectancy Theory Variables on Accountants’ Underreporting Behavior. Auditing: A Journal of Practice and Theory: 1 – 12
Lowe, J. D. and Reckers, P.M. J. 2000. The Use of Foresight Decision Aids in Auditors’ Judgment. Behavioral Research in Accounting 12 (1): 97 – 118
Mano, H. 1991. The Structure and Intensity of Emotional Experiences: Method and Context Convergence. Multivariate Behavioral Research 26 (2): 389 – 411
Margheim, L. and Pany, K. 1986. Quality Control, Premature Sign off and Underreporting of Time: Some Empirical Findings. Auditing: A Journal of Practice and Theory: 50 – 63
Moeckel, C. L. and Plumlee, R. D. 1989. Auditors’ Confidence in Recognition of Audit Evidence. The Accounting Review: 653 – 666
Morgan, R. M. and Hunt, S.D. 1994. The Commitment-Trust Theory of Relationship Marketing. Journal of Marketing 58 (1): 20 -38
Payne, E.A., Ramsay, R. J. And Bamber, E. M. 2010. The Effect of Alternative Types of Review on Auditors’ Procedures and Performance. Auditing: A Journal of Practice and Theory 29 (1): 207 – 220
Pincus, K. 1989. The Efficiency of a Red Flags Questionnaire for Assessing the Possibility of Fraud. Accounting, Organizations and Society 14(1/2): 153 – 163
Ponemon, L. A. 1992. Auditor Underreporting of Time and Moral Reasoning: An Experimental Lab Study. Contemporary Accounting Research 9 (1): 171 – 189
Reimers, J.L. and Fennema, M. G. 1999. The Audit Review Process and Sensitivity to Information Source Objectivity. Auditing: A Journal of Practice and Theory 18 (1): 117 – 123
Rest, J. 1979a. Development in Judging Moral Issues (Minneapolis, MN: University of Minnesota Press
Ricchiute, D. N. 1999. The Effect of Audit Seniors’ Decisions on Working Paper Documentation and on Partners’ Decisions. Accounting, Organizations and Society 24 (8): 155 – 171
Rich, J. S., Solomon, I. and Trotman, K. T. 1997a. Multi-auditor Judgment/Decision-making Research: A Decade Later. Journal of Accounting Literature 16 (1): 86 – 126
Rizzo, J., House, R. and Lirtzman S. 1970. Role Conflict and Ambiguity in Complex Organizaitons. Administrative Science Quarterly (June): 150 – 163
Robertson, J. C. 2010. The Effects of Ingratiation and Client Incentive on Auditor Judgment. Behavioral Research in Accounting 22 (2): 69 – 86
Robertson, W. 1990. Detection of Cognitive Structure with Protocol Data: Predicting Performance on Physics Transfer Problems. Cognitive Science 14 (1): 253 – 280
Rose, A. M., Rose, J.M. and Dibben, M. 2010. The Effects of Trust and Management Incentives on Audit Committee Judgments. Behavioral Research in Accounting 22 (2): 87 – 103
Rotter, J. 1980. Interpersonal Trust, Trustworthiness and Gullibility. The American Psychologist 35 (1): 1 - 7
Rotter, J. B. 1966. Generalized Expectancies for Internal versus External Control of Reinforcement. Psychological Mongraphs 80 (1): Whole No. 609
Ruble, T. L. and Cosier, R. A. 1990. Effects of Cognitive Styles and Decision Setting on Performance. Organizational Behavior and Human Decision Processes 46 (1): 293 – 295
Ruyter, K. And Wetzels, M. 1999. Commitment in Auditor-Client Relationships: Antecedents and Consequences. Accounting, Organizations and Society 24 (8): 57 – 75
Schafer, B. 2007. Accountability and Effect in Auditor Judgment. Working Paper, University of South Florida
Senetra, P. 1980. Role Conflict, Role Ambiguity and Organizational Climate in a Public Accounting Firm. The Accounting Review 55 (4): 594 – 603
Simon, D. T. and Francis, J. R. 1988. The Effects of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovery. The Accounting Review 63 (2): 255 -269
Solomon, I. and Shields, M. D. 1995. Judgment and Decision-making Research in Accounting and Auditing. In Judgment and Decision-making in Auditing, edited by Ashton, A. H. and Ashton, R. H. Cambridge: Cambridge University Press
Tucker, R. R. and Matsumura, E. M. 1998. Going Concern Judgments: An Economic Perspective. Behavioral Research in Accounting 10 (1): 179 – 217
Tversky, A., and Kahneman, D. 1973. Availability: A Heuristic for Judging Frequency and Probability. Cognitive Psychology: 207 – 232
Vickers, R. 1975. Subsetting Procedures for the Sales Type A Personality Index: A Short Measure of the Type A Personality. In Job Demands and Worker Health: Main Effects and Occupational Differences edited by R. Caplan, S. Cobb, J. French, R. Van Harrison and S. Pinneau. Washington, D. C.: U. S. Government Printing Office
Wang, K. J. and Tuttle, B. M. 2009. The Impact of Auditor Rotation on Auditor-Client Negotiation. Accounting, Organizations and Society 34 (2): 222 – 243
Watson, D. and Tellegen, A. 1985. Toward a Consensual Structure of Mood. Psychological Bulletin 98 (2): 219 – 235
Wilks , T. J. 2002. Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review. The Accounting Review 77 (1): 51 – 71.
Winograd, B. N., Gerson, J.S. and Berlin, B. L. 2000. Audit Practices of PricewaterhouseCoopers Auditing: A Journal of Practice and Theory 19 (2): 175 – 182
Witkin, H. A., Oltman, P. K., Raskin, E. and Karp, S.A. 1971. A Manual for the Embedded Figures Tests. Palo Alto. CA: Consulting Psychologists Press
Wrightsman, L. 1974. Assumptions About Human Nature: A Social-Psychological Approach. Monterey, CA: Brooks/Cole Publishing Company
DAVRANIŞSAL DENETİMDE ÇAĞDAŞ KONULAR: DAVRANIŞSAL DENETİM ARAŞTIRMALARI İLE İLGİLİ BİR GÖZDEN GEÇİRME
Year 2017,
Volume: 19 Issue: 4, 810 - 861, 21.12.2017
Bu çalışmanın amacı davranışsal denetim çalışmalarının, denetim değerlendirmesi ve dokümantasyon, karar alma ve denetçinin değerlendirmesi, denetçinin karakteri ve performans ve denetçi-müşteri ilişkisi olmak üzere geniş kapsamda incelemesini sunmaktır. Bu bağlamda, 1990-2010 seneleri arasında 30 tane en çok atıf alan davranışsal denetim çalışması incelendi. Öncelikle, davranışsal denetim alanındaki geçmiş çalışmalar incelenerek bahsi geçen dört kategoriye ayrıldı. İkinci olarak, bu çalışmalar psikoloji literatürü ve bununla alakalı kavramlar araştırılarak her bir kontekst için sınıflama yapıldı. Üçüncü olarak, yapılan çalışmaların kavramsal çerçevesi, kullanılan değişkenler, ölçüm, yaklaşım ve metodolojisi değerlendirildi. Son olarak, bu çalışmalardan çıkan sonuçlar muhasebe ve denetim literatürü kapsamında incelenerek tablolarda sunuldu.
Agloglia, C. P., Beaudoin, C. and Tsakumis, G. T. 2009. The Effects of Documentation Structure and Task Specific Experience on Auditors’ Ability to Identify Control Weaknesses. Behavioral Research in Accounting 21 (1): 1 – 17
Almer, E. D., Higgs, J. L. and Hooks, K. L. 2005. A Theoretical Framework of the Relationship between Public Accounting Firms and Their Auditors. Behavioral Research in Accounting 17 (1): 1 – 22
Anderson, J. C., Moreno, K. K. and Mueller, J. M. (2003). The Effects of Client vs. Decision Aid as a Source of Explanations upon Auditors’ Sufficiency Judgments: A Research Note. Behavioral Research in Accounting 15 (1): 1 – 11
Bayles, J. 1971. A Comparative Study of Freshman Arts and Sciences Majors as to their Perceptions of Human Nature and Tendencies Toward Dogmatism. Working Paper, Oklahoma State University
Bedard, J. and Biggs, S. 1991a. Processes of Pattern Recognition and Hypothesis Generation in Analytical Review. The Accounting Review 66 (2): 622 – 642
Behn, B. K., Carcello, J. V., Hermanson, D. R. And Hermanson, R. H. 1997. The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firms. Accounting Horizons 11 (1): 7 – 24
Bierstaker , J. L. and Wright S. A Research Note Concerning Practical Problem – Solving Ability as a Predictor of Performance in Auditing Tasks. Behavioral Research in Accounting 13 (1): 49 – 62
Bierstaker, J. L., Bedard, J. C. and Biggs, S. F. 1999. The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures. Auditing: A Journal of Practice and Theory 18 (1): 18 – 36
Chi, M. T. H., Bassok, M., Lewis, M., Reimann, P. and Glaser, R. 1989. Self-Explanations: How Students Study and Use Examples in Learning to Solve Problems. Cognitive Science 13 (1): 145 – 182
Choo, F. 1986. Job Stress, Job Performance and Auditor Personality Characteristics. Auditing: A Journal of Practice and Theory 5 (2): 17 – 34
Chung, J. and Monroe, G. S. 2001. A Research Note on the Effects of Gender and Task Complexity on an Audit Judgment. Behavioral Research in Accounting 13 (1): 111 – 125
Cianci A. M. and Bierstaker, J. L. 2009. The Impact of Positive and Negative Mood on the Hypothesis Generation and Ethical Judgments of Auditors. Auditing: A Journal of Practice and Theory 28 (2): 119 – 144
Craswell, A. T., Francis, J. R. and Sneddon, B. 1995. The Pricing of Initial Audit Engagements: The Effect of Quality Uncertainty. Working paper, University of Sydney
Creyer, C. and Ross, Jr. 1993. Hindsight Bias and Inferences in Choice: The Mediating Effect of Cognitive Effort. Organizational Behavior and Human Decision Processes 55 (1): 61 -77
Davies, M. F. 1987. Reduction of Hindsight Bias by Restoration of Foresight Perspective: Effectiveness of Foresight – Encoding and Hindsight-Retrieval Strategies. Organizational Behavior and Human Decision Processes 40 (1): 50 – 68
Donald, B. F. and Ramsay R. J. 2007. Effects of Supervisor Power on Preparers’ Responses to Audit Review: A Field Study. Behavioral Research in Accounting 19 (1): 91 – 105
Donnely, D. P., Quirin, J. J. and O’Bryan, D. 2003. Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors’ Personal Characteristics. Behavioral Research in Accounting 15 (1): 87 – 110
Earley, C. E. 2003. A Note on Self-Explanation as a Training Tool for Novice Auditors: The Effects of Outcome Feedback Timing and Level of Reasoning on Performance. Behavioral Research in Accounting 15 (1): 111 – 124
Einhorn, H. J. 1982. Learning from Experience and Suboptimal Rules in Decision-making. In Judgment under Uncertainty: Heuristics and Biases, edited by D. Kahneman, P. Slovic and A. Tversky. Cambridge: Cambridge University Press
Emby, C. and Lowe, D. J. 2002. A Research Note on the Influence of Outcome Knowledge on Audit Partners’ Judgment. Behavioral Research in Accounting 14 (1): 87 – 103
Fiol, C. M., O’Connor, E. and Aguinis, H. 2001. All for one and one for all? The Development and Trasnfer of Power Across Organizational Levels. The Academy of Management Review 26 (2): 224 – 232
Fisher, R. T. 2001. Role Stress, the Type A Behavior Pattern and External Auditor Job Satisfaction and Performance. Behavioral Research in Accounting 13 (1): 143 – 162
Fuller, L. R. and Kaplan, S. E. 2004. A Note about the Effect of Auditor Cognitive Style on Task Performance. Behavioral Research in Accounting 16 (1): 131 – 143
Gaudine, A. and Thorne, L. 2001. Emotion and Ethical Decision-Making in Organizations. Journal of Business Ethics 31 (2): 175 - 187
George, J. M. and Jones, G. R. 2001. Towards a Process Model of Individual Change in Organizations. Human Relations 54 (3): 419 – 444
Gibbins, M. and Newton, J. D. 1994. An Empirical Exploration of Complex Accountability in Public Accounting. Journal of Accounting Research: 165 – 186
Glass, D. 1977a. Behavior Pattern, Stress and Coronary Disease. Hillsdale, NJ: Erlbaum Associates, Inc.
Hackenbrack, K. And Nelson, M.W. 1996. Auditors’ Incentives and Their Application of Financial Accounting Standards. The Accounting Review 71 (1): 43 – 59
Hammond, K. R. Hamm, F. M. Grassia, J. Pearson, T. 1987. Direct Comparison of the Efficacy of Intuitive and Analytical Cognition in Expert Judgment. IEEE
Transactions on Systems, Man and Cybernetics 17 (4): 753 – 770
Haynes, C. M., Jenkins, J. G. And Nutt, S. R. 1998. The Relationship Between Client Advocacy and Audit Experience: An Exploratory Analysis. Auditing: A Journal of Practice and Theory 17 (2): 88 – 103
Hinkin, T. R. and Schriesheim, C. A. 1989. Development and Application of New Scales to Measure the French and Raven (1959) Based Power. Journal of Applied Psychology 74 (1): 561 – 567
Hirst, D. 1994a. Auditors’ Sensitivity to Source Reliability. Journal of Accounting Research 32 (1): 113 – 126
Ho, J. L. and Rodgers, W. 1993. A Review of Accounting Research on Cognitive Characteristics. Journal of Accounting Literature: 101 – 130.
Iyer, V. M. and Rama, D. V. 2004. Clients’ Expectations on Audit Judgments: A Note. Behavioral Research in Accounting 16 (1): 63 – 74
Jamal, K. And Tan, H. T. 2001. Can Auditors Predict the Choices Made by Other Auditors? Journal of Accounting Research 39 (3): 583 – 597
Jenkins, C., Zyzanski, S. and Rosenman, R. 1979. Jenkins Activity Survey Manual (Form C) San Antonio, TX: The Psychological Corporation.
Kachelmeier, S. J. and Messier, W. 1990. An Investigation of the Influence of a Nonstatistical Decision Aid on Auditor Sample Size Decisions. The Accounting Review: 209 -226
Kahn, R., Wolfe, P., Quinn, R. Snoek, J. and Rosenthal R. 1964. Organizational Stress. Studies in Role Conflict and Ambiguity. New York, NY: John Wiley & Sons
Kaplan, C. and Simon, H. 1990. In Research of Insight. Cognitive Psychology 22 (1): 374 – 419
Kennedy, J. and Peecher, M. E. 1997. Judging Auditors’ Technical Knowledge. Journal of Accounting Research 35 (2): 279 – 293
Kumar, N. Hibbard, J. D. and Stern, L. W. 1994. The Nature and Consequences of Marketing Channel Intermediary Commitment. No. 94 -115, Cambridge: Marketing Science Institute
Kumar, N., Scheer, L. K. and Steenkamp, J.E.M. 1995. The Effects of Perceived Interdependence on Dealer Attitudes. Journal of Marketing Research 32 (1): 348 – 356
Libby, R., and Trotman, K. T. 1993. The Review Process as a Control for Differential Recall of Evidence in Auditor Judgment. Accounting, Organizations and Society: 559 – 574
Lightner, S., Adams, S. and Lightner, K. 1982. The Influence of Situational Ethical and Expectancy Theory Variables on Accountants’ Underreporting Behavior. Auditing: A Journal of Practice and Theory: 1 – 12
Lowe, J. D. and Reckers, P.M. J. 2000. The Use of Foresight Decision Aids in Auditors’ Judgment. Behavioral Research in Accounting 12 (1): 97 – 118
Mano, H. 1991. The Structure and Intensity of Emotional Experiences: Method and Context Convergence. Multivariate Behavioral Research 26 (2): 389 – 411
Margheim, L. and Pany, K. 1986. Quality Control, Premature Sign off and Underreporting of Time: Some Empirical Findings. Auditing: A Journal of Practice and Theory: 50 – 63
Moeckel, C. L. and Plumlee, R. D. 1989. Auditors’ Confidence in Recognition of Audit Evidence. The Accounting Review: 653 – 666
Morgan, R. M. and Hunt, S.D. 1994. The Commitment-Trust Theory of Relationship Marketing. Journal of Marketing 58 (1): 20 -38
Payne, E.A., Ramsay, R. J. And Bamber, E. M. 2010. The Effect of Alternative Types of Review on Auditors’ Procedures and Performance. Auditing: A Journal of Practice and Theory 29 (1): 207 – 220
Pincus, K. 1989. The Efficiency of a Red Flags Questionnaire for Assessing the Possibility of Fraud. Accounting, Organizations and Society 14(1/2): 153 – 163
Ponemon, L. A. 1992. Auditor Underreporting of Time and Moral Reasoning: An Experimental Lab Study. Contemporary Accounting Research 9 (1): 171 – 189
Reimers, J.L. and Fennema, M. G. 1999. The Audit Review Process and Sensitivity to Information Source Objectivity. Auditing: A Journal of Practice and Theory 18 (1): 117 – 123
Rest, J. 1979a. Development in Judging Moral Issues (Minneapolis, MN: University of Minnesota Press
Ricchiute, D. N. 1999. The Effect of Audit Seniors’ Decisions on Working Paper Documentation and on Partners’ Decisions. Accounting, Organizations and Society 24 (8): 155 – 171
Rich, J. S., Solomon, I. and Trotman, K. T. 1997a. Multi-auditor Judgment/Decision-making Research: A Decade Later. Journal of Accounting Literature 16 (1): 86 – 126
Rizzo, J., House, R. and Lirtzman S. 1970. Role Conflict and Ambiguity in Complex Organizaitons. Administrative Science Quarterly (June): 150 – 163
Robertson, J. C. 2010. The Effects of Ingratiation and Client Incentive on Auditor Judgment. Behavioral Research in Accounting 22 (2): 69 – 86
Robertson, W. 1990. Detection of Cognitive Structure with Protocol Data: Predicting Performance on Physics Transfer Problems. Cognitive Science 14 (1): 253 – 280
Rose, A. M., Rose, J.M. and Dibben, M. 2010. The Effects of Trust and Management Incentives on Audit Committee Judgments. Behavioral Research in Accounting 22 (2): 87 – 103
Rotter, J. 1980. Interpersonal Trust, Trustworthiness and Gullibility. The American Psychologist 35 (1): 1 - 7
Rotter, J. B. 1966. Generalized Expectancies for Internal versus External Control of Reinforcement. Psychological Mongraphs 80 (1): Whole No. 609
Ruble, T. L. and Cosier, R. A. 1990. Effects of Cognitive Styles and Decision Setting on Performance. Organizational Behavior and Human Decision Processes 46 (1): 293 – 295
Ruyter, K. And Wetzels, M. 1999. Commitment in Auditor-Client Relationships: Antecedents and Consequences. Accounting, Organizations and Society 24 (8): 57 – 75
Schafer, B. 2007. Accountability and Effect in Auditor Judgment. Working Paper, University of South Florida
Senetra, P. 1980. Role Conflict, Role Ambiguity and Organizational Climate in a Public Accounting Firm. The Accounting Review 55 (4): 594 – 603
Simon, D. T. and Francis, J. R. 1988. The Effects of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovery. The Accounting Review 63 (2): 255 -269
Solomon, I. and Shields, M. D. 1995. Judgment and Decision-making Research in Accounting and Auditing. In Judgment and Decision-making in Auditing, edited by Ashton, A. H. and Ashton, R. H. Cambridge: Cambridge University Press
Tucker, R. R. and Matsumura, E. M. 1998. Going Concern Judgments: An Economic Perspective. Behavioral Research in Accounting 10 (1): 179 – 217
Tversky, A., and Kahneman, D. 1973. Availability: A Heuristic for Judging Frequency and Probability. Cognitive Psychology: 207 – 232
Vickers, R. 1975. Subsetting Procedures for the Sales Type A Personality Index: A Short Measure of the Type A Personality. In Job Demands and Worker Health: Main Effects and Occupational Differences edited by R. Caplan, S. Cobb, J. French, R. Van Harrison and S. Pinneau. Washington, D. C.: U. S. Government Printing Office
Wang, K. J. and Tuttle, B. M. 2009. The Impact of Auditor Rotation on Auditor-Client Negotiation. Accounting, Organizations and Society 34 (2): 222 – 243
Watson, D. and Tellegen, A. 1985. Toward a Consensual Structure of Mood. Psychological Bulletin 98 (2): 219 – 235
Wilks , T. J. 2002. Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review. The Accounting Review 77 (1): 51 – 71.
Winograd, B. N., Gerson, J.S. and Berlin, B. L. 2000. Audit Practices of PricewaterhouseCoopers Auditing: A Journal of Practice and Theory 19 (2): 175 – 182
Witkin, H. A., Oltman, P. K., Raskin, E. and Karp, S.A. 1971. A Manual for the Embedded Figures Tests. Palo Alto. CA: Consulting Psychologists Press
Wrightsman, L. 1974. Assumptions About Human Nature: A Social-Psychological Approach. Monterey, CA: Brooks/Cole Publishing Company
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