Propositions about the Psychology of Professional Judgment in Public Accounting
Auditing, Auditor judgement, Psychology
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Regression and Other Statistical Implications for Research on Judgment Using Intercorrelated Data Sources
Auditing, Auditor judgement, Intercorrelated data sources, Statistical inferences
An Empirical Exploration of Complex Accountability in Public Accounting
An Empirical Exploration of Complex Accountability in Public Accounting
The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes
Michael Gibbins, Alan Richardson, John Waterhouse, The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes, Journal of Accounting Research, Vol. 28, No. 1 (Spring, 1990), pp. 121-143
Experiments in the Heuristics of Human Information Processing
Robert Swieringa, Michael Gibbins, Lars Larsson, Janet Lawson Sweeney, Experiments in the Heuristics of Human Information Processing, Journal of Accounting Research, Vol. 14, Studies on Human Information Processing in Accounting (1976), pp. 159-187
Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
We develop a model of auditor‐client accounting negotiation, using the elements of negotiation examined in the behavioral negotiation literature, elaborated to include accounting contextual features indicated in the accounting literature and suggested by interviews with senior practitioners. We use a questionnaire structured according to the model to describe the elements, contextual features and associations between the two groups in a sample of real negotiations chosen by 93 experienced audit partners. The paper demonstrates important aspects of the sampled accounting negotiations and makes suggestions for further empirical and model development research.