American Institute of Certified Public Accountants (AICPA). (1978). Commission on auditors’ responsibility
. New York, NY: AICPA.Google Scholar
American Institute of Certified Public Accountants (AICPA). (1997a). Due care in the performance of work, Statement on auditing standards No. # 1. New York, NY: AICPA.
American Institute of Certified Public Accountants (AICPA). (1997b). Consideration of fraud in a financial statement audit, Statement on auditing standards No. 82. New York, NY: AICPA.
American Institute of Certified Public Accountants (AICPA). (2002). Consideration of fraud in a financial statement audit: Statement on auditing standards No. 99
. New York, NY: AICPA.Google Scholar
American Institute of Certified Public Accountants (AICPA). (2006). Understanding an entity and its environment and assessing the risk of material misstatement No. 109
. New York, NY: AICPA.Google Scholar
Anderson, U., Kadous, K., & Koonce, L. (2004). The role of incentives to manage earnings and quantification in auditors’ evaluations of management-provided information. Auditing: A Journal of Practice Theory,
, 11–27.CrossRefGoogle Scholar
Antle, R., & Nalebuff, B. (1991). Conservatism and auditor-client negotiations. Journal of Accounting Research,
, 31–54.CrossRefGoogle Scholar
Australian Accounting Research Foundation (AARF). (1995). AUS 202 objective and general principles governing an audit of a financial report
. Melbourne: AARF.Google Scholar
Bame-Aldred, C., & Kida, T. (2006). A comparison of auditor and client negotiation decisions. Accounting, Organizations and Society,
(6), 497–511.CrossRefGoogle Scholar
Bartov, E., & Cohen, D. (2009). Mechanisms to meet/beat analysts’ earnings expectations in the pre- and post-Sarbanes-Oxley eras. Journal of Accounting, Auditing and Finance,
(4), 505–534.Google Scholar
Beasley, M., Carcello, J., Hermanson, D., & Neal, T. (2009). The audit committee oversight process. Contemporary Accounting Research,
(1), 65–122.CrossRefGoogle Scholar
Bennie, N., & Pflugrath, G. (2009). The strength of an accounting firm’s ethical environment and the quality of auditors’ judgment. Journal of Business Ethics,
(2), 237–253.CrossRefGoogle Scholar
Beyer, A. (2008). Financial analysts’ forecast revisions and managers’ reporting behavior. Journal of Accounting and Economics,
(2–3), 334–348.CrossRefGoogle Scholar
Brown, H. L., & Johnstone, K. (2009). Resolving disputed financial reporting issues: Effects of auditor negotiation experience and engagement risk on negotiation process and outcome. Auditing: A Journal of Practice & Theory, 28
(2), 65–92.Google Scholar
Brown, H. L., & Wright, A. (2008). Negotiation research in auditing. Accounting Horizons, 22
(1), 91–109.Google Scholar
Brown-Liburd, H. L., & Wright, A. (2011). The effect of past client relationship and strength of the audit committee on auditor negotiations. Auditing: A Journal of Practice and Theory,
(4), 51–69.CrossRefGoogle Scholar
Buckless, F., & Ravenscroft, S. (1990). Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review,
(4), 933–945.Google Scholar
Canadian Institute of Chartered Accountants (CICA). (1997). Audit of financial statements, Section 5090 of CICA Handbook. Toronto, Canada: CICA.
Carpenter, T., Durtschi, C., & Gaynor, L. (2003). The role of experience in professional skepticism, knowledge acquisition, and fraud detection. American Accounting Association mid-year auditing meeting.
Cohen, D., Dey, A., & Lys, T. (2008a). Real and accruals-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review,
(3), 757–787.CrossRefGoogle Scholar
Cohen, J., Holder-Webb, L., Sharp, D., & Pant, L. (2007a). The effects of perceived fairness on opportunistic behavior. Contemporary Accounting Research,
(4), 1119–1138.CrossRefGoogle Scholar
Cohen, J., Krishnamoorthy, G., & Wright, A. (2004). The corporate governance mosaic and financial reporting quality. Journal of Accounting Literature, 87–152.
Cohen, J., Krishnamoorthy, G., & Wright, A. (2007b). The impact of roles of the board on auditors’ risk assessments and program planning decisions. Auditing: A Journal of Practice and Theory, 26
(1), 71–90.Google Scholar
Cohen, J., Krishnamoorthy, G., & Wright, A. (2008b). Form versus substance: The implications for audit practice and research of alternative perspectives of corporate governance. Auditing: A Journal of Practice and Theory, 27
(2), 181–198.Google Scholar
Cohen, J., Krishnamoorthy, G., & Wright, A. (2010). Corporate governance in the post Sarbanes-Oxley Era: Auditors’ experiences. Contemporary Accounting Research, 27
(3), 751–786.Google Scholar
Cohen, J., & Martinov Bennie, N. (2006). The applicability of a contingent factors model to accounting ethics research. Journal of Business Ethics,
(1), 1–18.CrossRefGoogle Scholar
Davis, L., Soo, B., & Trompeter, G. (2009). Auditor tenure and the ability to meet or beat earnings forecasts. Contemporary Accounting Research,
(Summer), 517–548.CrossRefGoogle Scholar
Dechow, P., & Skinner, D. (2000). Earnings management: reconciling the views of accounting academics, practitioners, and regulators. Working paper, University of Michigan Business School.
Farag, M. S., & Elias, R. Z. 2012. The impact of accounting students’ professional skepticism on their ethical perception of earnings management. Working paper, California State Polytechnic University, and California State University.
Farmer, T., Rittenberg, L., & Trompeter, G. (1987). An investigation of the impact of economic and organizational factors on auditor independence. Auditing: A Journal of Practice & Theory,
(Fall), 1–14.Google Scholar
Fullerton, R. R., & Durtschi, C. 2004. The effect of professional skepticism on the fraud detection skills of internal auditors. Working paper, Utah State University.
Gibbins, M., Salterio, S., & Webb, A. (2001). Evidence about auditor-client management negotiation concerning client’s financial reporting. Journal of Accounting Research,
(3), 535–563.CrossRefGoogle Scholar
Griffith, E. E., Hammersley, J. S., & Kadous, K. (2012). Auditing complex estimates: Understanding the process used and problems encountered. Working paper, University of Georgia and Emory University.
Hackenbrack, K., & Nelson, M. (1996). Auditors’ incentives and their application of financial accounting standards. The Accounting Review,
(1), 43–59.Google Scholar
Hatfield, R. C., Agoglia, C. P., & Sanchez, M. H. (2008). Client characteristics and the negotiation tactics of auditors: Implications for financial reporting. Journal of Accounting Research,
(5), 1183–1207.Google Scholar
Healy, P, & Whalen, J. (1999). A review of the earnings management literature and its implications for standard setters. Accounting Horizons, 13
(4), 365–383.Google Scholar
Hirst, E. (1994). Auditors’ sensitivity to earnings management. Contemporary Accounting Research,
, 405–422.CrossRefGoogle Scholar
Hurtt, R. (2010). Professional skepticism: An audit specific model and measurement scale. Auditing: A Journal of Practice and Theory,
(March), 149–171.CrossRefGoogle Scholar
Hurtt, R., Eining, M., & Plumlee, D. (2011). An experimental examination of professional skepticism. Working paper, Baylor University.
Johnstone, K., Sutton, M., & Warfield, T. (2001). Antecedents and consequences of independence risk: Framework for analysis. Accounting Horizons,
(1), 1–18.CrossRefGoogle Scholar
Jones, J. (1991). Ethical decision making by individuals in organizations: An issue contingent model. Academy of Management Review,
, 366–395.Google Scholar
Jones, J., Massey, D., & Thorne, L. (2003). Auditors’ ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature,
, 45–103.Google Scholar
Kadous, K., J. Kennedy and M. Peecher. 2003. Auditors’ judgments of the acceptability of client-preferred accounting methods. The Accounting Review, 78
(3), 759–778.Google Scholar
Kaplan, S. E. (2001). Ethically related judgments by observers of earnings management. Journal of Business Ethics,
, 285–298.CrossRefGoogle Scholar
Kennedy, J. (1993). Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research,
(2), 231–245.Google Scholar
Kerler, W. A, I. I. I., & Killough, L. N. (2009). The effects of satisfaction with a client’s management during a prior audit engagement, trust, and moral reasoning on auditors’ perceived risk of management fraud. Journal of Business Ethics,
, 109–136.CrossRefGoogle Scholar
Keune, M., & Johnstone, K. (2012). Materiality judgments and the resolution of detected misstatements: The role of managers, auditors, and audit committees. The Accounting Review (forthcoming).
Knechel, W. R. 2007. The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society, 32
, 383–408.Google Scholar
Levitt, A. (1998). The numbers game. Remarks delivered at the NYU Center for Law and Business, New York.
Libby, R., & Kinney, W. (2000). Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? The Accounting Review,
(4), 383–405.CrossRefGoogle Scholar
Martinov-Bennie, N., & Pflugrath, G. (2009). The strength of an accounting firm’s ethical environment and the quality of auditors’ judgments. Journal of Business Ethics,
, 237–253.CrossRefGoogle Scholar
McMillan, J., & White, R. (1993). Auditors’ belief revisions and evidence search: The effect of hypothesis frame, confirmation and professional skepticism. The Accounting Review,
(3), 443–465.Google Scholar
Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13
, 79–94.Google Scholar
Murnighan, J., & Bazerman, M. (1990). A perspective on negotiation research in accounting and auditing. The Accounting Review,
(3), 642–657.Google Scholar
Nelson, M. (2009). A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice and Theory, 28
(2), 1–34.Google Scholar
Nelson, M., Elliott, J., & Tarpley, R. (2002). Evidence from auditors about managers’ and auditors’ earnings management decisions. The Accounting Review (Supplement), 175–202.
Nelson, M., Elliott, J., & Tarpley, R. (2003). How are earnings managed? Examples from auditors. Accounting Horizons,
(Supplement), 17–35.CrossRefGoogle Scholar
Ng, T. B. P., & Tan, H. T. (2003). Effects of authoritative guidance availability and audit committee effectiveness on auditors’ judgments in an auditor-client negotiation context. The Accounting Review,
(3, July), 801–818.CrossRefGoogle Scholar
Popova, V. 2012. Exploration of skepticism, client-specific experiences, and audit judgments. Working paper, Virginia Polytechnic Institute and State University.
Public Company Accounting Oversight Board (PCAOB). (2008). Report on the PCAOB’s 2004, 2005, 2006, and 2007 inspections of domestic annually inspected firms. Release No. 2008-008. Washington, DC: PCAOB.
Quadackers, L. (2009). A study of auditors’ skeptical characteristics and their relationship to skeptical judgments and decisions. Unpublished doctoral dissertation, VU University Amsterdam.
Quadackers, L., Groot, T., & Wright, A. (2011). Auditors’ skeptical characteristics and their relationship to skeptical judgments and decisions. Working paper, VU University Amsterdam and Northeastern University.
Rennie, M., Kopp, L., & Lemon, W. M. (2010). Exploring trust and the auditor-client relationship: Factors influencing the auditor’s trust of a client representative. Auditing: A Journal of Practice and Theory,
(May), 279–293.CrossRefGoogle Scholar
Rose, J. M. 2007. Attention to evidence of aggressive financial reporting and intentional misstatement judgments: Effects of experience and trust. Behavioral Research in Accounting, 19
, 215–229.Google Scholar
Sanchez, M., Agoglia, C., & Hatfield, R. (2007). The effect of auditors’ use of reciprocity-based strategy on auditor-client negotiations. The Accounting Review,
(2), 241–263.CrossRefGoogle Scholar
Sarbanes-Oxley Act of 2002. Washington, DC: U.S. Congress.
Schipper, K. (1989). Commentary on earnings management. Accounting Horizons,
, 91–102.Google Scholar
Securities and Exchange Commission (SEC). (2006). Staff Accounting Bulletin No. 108
Shaub, M., & Lawrence, J. (1996). Ethics, experience, and professional skepticism: A situational analysis. Behavioral Research in Accounting,
(Supplement), 124–157.Google Scholar
Smith, J., & Kida, T. (1991). Heuristics and biases: Expertise and task realism in auditing. Psychological Bulletin,
(3), 472–489.CrossRefGoogle Scholar
Trompeter, G. (1994). The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing: A Journal of Practice and Theory,
(Fall), 56–68.Google Scholar
Trompeter, G., & Wright, A. 2010. The world has changed—have analytical procedure practices? Contemporary Accounting Research, 27
(2), 669–700.Google Scholar
Trotman, K., Wright, A., & Wright, S. (2005). Auditor negotiations: An examination of the efficacy of intervention methods. The Accounting Review,
(1), 349–367.CrossRefGoogle Scholar
Turner, L. (1999). Initiative for improving the quality of financial reporting. Insights: The Corporate & Securities Law Advisor,
(4), 26–31.Google Scholar
Turner, L., & Goodwin, J. (1999). Auditing, earnings management, and international accounting issues at the Securities and Exchange Commission. Accounting Horizons,
(3), 281–297.CrossRefGoogle Scholar
Wang, K. J., & Tuttle, B. (2009). The impact of auditor rotation on auditor-client negotiation. Accounting, Organizations and Society, 34
(2), 222–243.Google Scholar
Zhang, P. (1999). A bargaining model of auditor reporting. Contemporary Accounting Research,
, 167–184.CrossRefGoogle Scholar