The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting

By R. L. Braun. 2000

132 citations recorded by the source corpus.

Subfields: Accounting, General Decision Sciences, Safety Research

View Paper: https://www.semanticscholar.org/paper/5aaf895085437fe997d6cd00eaaee67824dda9bd

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Tina D Carpenter
2. M. Nelson
3. Joseph F. Brazel
4. Jacqueline S. Hammersley
5. W. Robert Knechel

In General Decision Sciences

1. M. Nelson
2. Tina D Carpenter

In Safety Research

1. Tina D Carpenter
2. M. Nelson
3. Joseph F. Brazel
4. Jacqueline S. Hammersley

Citations in the corpus

• A Model and Literature Review of Professional Skepticism in Auditing (2009, background): “Auditing: A Journal of Practice & Theory November 2009 American Accounting Association to decrease audit effectiveness while increasing efficiency (McDaniel 1990), encourage auditors to ignore irrelevant information, thus reducing the dilution effect (Glover 1997), focus auditors’ attention on their”
• Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99 (2007, background): “2003; Asare and Wright 2004; Wilks and Zimbelman 2004b) and suggests that auditors ultimately find it difficult to identify fraud (Pincus 1989; Jamal et al. 1995; Braun 2000; Knapp and Knapp 2001).”