The effects of self‐esteem and perspective‐taking on group auditor's review actions-Reference-Cited by-同舟云学术

The effects of self‐esteem and perspective‐taking on group auditor's review actions

Published:2021-10-12 Issue: Volume: Page:
ISSN:1090-6738
Container-title:International Journal of Auditing
language:en
Short-container-title:Int J Audit

Author:

Borkus Ayla M.¹,Boer Hielke D.²,Brenk Herman³^ORCID,Nieuw Amerongen Niels³⁴

Affiliation:

1. KroeseWevers Deventer The Netherlands

2. De Nederlandsche Bank Amsterdam The Netherlands

3. Center for Accounting, Auditing & Control Nyenrode Business University Breukelen The Netherlands

4. V&A accountants‐adviseurs Noordwijk The Netherlands

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/ijau.12250

Reference80 articles.

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2. Altiero E. Kang Y. &Peecher M.(2019).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(working paper). University of Illinois.https://doi.org/10.2139/ssrn.3213986

3. Courage

4. The Effect of a Prompt to Adopt the Prudent Official's Perspective on Auditors' Judgments of the Severity of Control Deficiencies

5. Backof A. Glover S. Christensen B. &Schmidt J.(2021).Can restructuring the risk assessment process enhance group auditors' consideration of component‐level qualitative risk?(working paper). The University of Texas at Austin.

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