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January 1, 1997

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Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments

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Abstract

Auditing, Auditor Judgment, Dilution effect, Accountability

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Hoffman et al. (Wed,) studied this question.

synapsesocial.com/papers/6a101280fa36b6e053fd3453 https://doi.org/https://doi.org/10.2307/2491362

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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information1997 · 180 citations
2Assessing control risk: Effects of procedural differences on auditor consensus1990 · 3 citations
3Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification1990 · 104 citations
4Accountability: The neglected social context of judgment and choice.1985 · 620 citations
5Accountability: A social magnifier of the dilution effect.1989 · 397 citations

감독 책임, 희석 효과 및 감사인의 사기 판단의 보수주의 | Synapse