The Halo Effect in Business Risk Audits: Can Strategic Risk Assessment Bias Auditor Judgment about Accounting Details?

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Unpacking the halo effect: reputation and crisis management (2006, background): “In the halo as benefit of the doubt explanation, the holistic evaluation of a person or organization is assumed to affect specific judgments about the person or organization ( O'Donnell and Schultz, 2005”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “Given the move towards strategic systems audits (Bell et al., 1997, 2002) and the requirement by all Big 4 firms to assess strategic risks earlier in the audit process (O’Donnell and Schultz, 2005), research has commenced on understanding these judgments.”