Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*-Reference-Cited by-同舟云学术

Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*

Published:2021-12-07 Issue: Volume: Page:
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemp Account Res

Author:

Altiero Elizabeth C.¹^ORCID,Kang Yoon Ju²,Peecher Mark E.³

Affiliation:

1. University of Central Florida

2. University of Massachusetts Amherst

3. University of Illinois at Urbana–Champaign

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12721

Reference103 articles.

1. The Materiality of Accounting Errors: Evidence from SEC Comment Letters

2. AICPA.2016.AICPA code of professional conduct https://www.aicpa.org/research/standards/codeofconduct.html accessed August 2019.

3. AICPA.2020.Risk Assessment and Response to Assessed Risks AU‐C Section 450 https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-c-00450.pdf accessed June 2021.

4. The Trend in Firm Profitability and the Cross-Section of Stock Returns

5. Market Rewards Associated with Patterns of Increasing Earnings

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