The Effect of Moods on Auditors' Inventory Valuation Decisions

By Janne O. Y. Chung, Jeffrey R. Cohen, Gary Monroe. 2008

102 citations recorded by the source corpus.

Subfields: Accounting, General Decision Sciences, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/a6d9561aae4dbf352ce5e56a615d98976d651fa9

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. Tobias Dehlen
2. Thomas M. Zellweger
3. Alfredo De Massis
4. Franz Willi Kellermanns

In General Decision Sciences

1. Thomas M. Zellweger
2. Tobias Dehlen

In Management Information Systems

1. A. Paille
2. Henri Guénin-Paracini
3. B. Malsch
4. Thomas M. Zellweger
5. Tobias Dehlen

Citations in the corpus

• Value Is in the Eye of the Owner (2012, methodology): “, Baron, 2008; Foo, 2011; Foo, Uy, & Baron, 2009) and for individual valuation of possessions (Chung et al., 2008; Forgas & Ciarrochi, 2001; Hirshleifer & Shumway, 2003).”
• Fear and risk in the audit process (2014, background): “Chung, Cohen, and Monroe (2008) demonstrated that positive-mood auditors have the lowest consensus and make the least conservative judgments when required to evaluate inventories.”