Motivated Perspective Taking: Why Auditors Asked to Step Into Investors’ Shoes Are No More (or Even Less) Apt to View Negative Audit Adjustments As Material-Reference-Cited by-同舟云学术

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Motivated Perspective Taking: Why Auditors Asked to Step Into Investors’ Shoes Are No More (or Even Less) Apt to View Negative Audit Adjustments As Material

Published:2018 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Poziemski Elizabeth,Kang Yoon Ju,Peecher Mark E.

Publisher

Elsevier BV

Reference89 articles.

1. A Comprehensive taxonomy of audit task structure, professional rank, and decision aids for behavioral research;M J Abdolmohammadi;Behavioral Research in Accounting,1999

2. The materiality of accounting errors: Evidence from SEC comments letters;A A Acito;Contemporary Accounting Research,2019

3. Market rewards associated with patterns of increasing earnings;M Barth;Journal of Accounting Research,1999

4. Perspective taking: Imagining how another feels versus imagining how you would feel;C D Batson;Personality and Social Psychology Bulletin,1997

Cited by 3 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The effects of self‐esteem and perspective‐taking on group auditor's review actions;International Journal of Auditing;2021-10-12

2. The effect of audit materiality disclosures on investors’ decision making;Accounting, Organizations and Society;2020-11

3. The Effect of Materiality Disclosures on Investorss Decision Making;SSRN Electronic Journal;2018

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