The impact of affective information on the professional judgments of more experienced and less experienced auditors

By S. Bhattacharjee, Kimberly K. Moreno. 2002

112 citations recorded by the source corpus.

Subfields: Accounting, Organizational Behavior and Human Resource Management, Social Psychology

View Paper: https://www.semanticscholar.org/paper/bbfeaa1591d42aa02f4204e591d4a58f770f4b7e

How researchers see this paper

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

In Organizational Behavior and Human Resource Management

1. A. Paille
2. Henri Guénin-Paracini
3. B. Malsch
4. Darlene D. Bay
5. Kim McKeage

In Social Psychology

1. A. Paille
2. Henri Guénin-Paracini
3. B. Malsch
4. Kirsten Soder
5. Darlene D. Bay
6. B. Englich
7. Kim McKeage

Citations in the corpus

• Moody experts — How mood and expertise influence judgmental anchoring (2009, background): “Thus, experts are not only less likely to rely on their current mood state as information that they use as a basis for their judgment (Bhattacharjee & Moreno, 2002; Ottati & Isbell , 1996) but they also appear to be less likely to engage in the information processing strategy that is typically…”
• The Effect of Moods on Auditors' Inventory Valuation Decisions (2008, unknown): “As Bhattacharjee and Moreno (2002) report, experience can mitigate the effect of emotions on audit judgments.”
• Fear and risk in the audit process (2014, background): “Bhattacharjee and Moreno (2002) established that when provided with irrelevant, negative affective information, inexperienced public accountants tend to overestimate the risk of inventory obsolescence, while experienced professionals do not.”
• Emotional Intelligence in Undergraduate Accounting Students: Preliminary Assessment (2006, background): “For example, it has been found that experienced accountants are more likely than novices are to ignore irrelevant, affective data (Bhattacharjee and Moreno, 2002).”