{"id":"https://openalex.org/W1875836801","doi":null,"title":"Auditor Judgments: The Effects of the Partner's Views on Decision Outcomes and Cognitive Effort","display_name":"Auditor Judgments: The Effects of the Partner's Views on Decision Outcomes and Cognitive Effort","publication_year":1996,"publication_date":"1996-06-01","ids":{"openalex":"https://openalex.org/W1875836801","mag":"1875836801"},"language":"en","primary_location":{"id":"mag:1875836801","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2279053","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"volume":null,"type":"preprint","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2279053","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5046491835","display_name":"Karim Jamal","orcid":"https://orcid.org/0000-0001-9511-5748","observed_orcids":["https://orcid.org/0000-0001-9511-5748"]},"institutions":[{"id":"https://openalex.org/I154425047","display_name":"University of Alberta","ror":"https://ror.org/0160cpw27","country_code":"CA","type":"education","lineage":["https://openalex.org/I154425047"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Karim Jamal","raw_affiliation_strings":["University of Alberta - Department of Accounting, Operations & Information Systems"],"raw_orcid":"https://orcid.org/0000-0001-9511-5748","affiliations":[{"raw_affiliation_string":"University of Alberta - Department of Accounting, Operations & Information Systems","institution_ids":["https://openalex.org/I154425047"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5046491835"],"corresponding_institution_ids":["https://openalex.org/I154425047"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":30,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0026000000070780516,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.002300000051036477,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-judgment","display_name":"auditor judgment","score":0.8830000162124634},{"id":"https://openalex.org/keywords/auditor-accountability","display_name":"auditor accountability","score":0.6200000047683716},{"id":"https://openalex.org/keywords/mental-effort","display_name":"cognitive effort","score":0.7229999899864197},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.5350000262260437},{"id":"https://openalex.org/keywords/obsolete-inventory","display_name":"inventory obsolescence","score":0.9570000171661377},{"id":"https://openalex.org/keywords/audit-partners","display_name":"audit partners","score":0.44600000977516174}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.802344799041748},{"id":"https://openalex.org/C30795975","wikidata":"https://www.wikidata.org/wiki/Q282744","display_name":"Obsolescence","level":2,"score":0.6880552768707275},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.6659114360809326},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6325417757034302},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6282798051834106},{"id":"https://openalex.org/C169900460","wikidata":"https://www.wikidata.org/wiki/Q2200417","display_name":"Cognition","level":2,"score":0.5135014653205872},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.4672263562679291},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.4474159777164459},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4217834770679474},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3600439429283142},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3452438712120056},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.1704198122024536},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1335136890411377},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11756312847137451},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.08686846494674683},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1875836801","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2279053","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:1875836801","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2279053","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.5473999977111816}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7164652010","https://openalex.org/W7164669547","https://openalex.org/W2089824343","https://openalex.org/W7164649204","https://openalex.org/W4414206477","https://openalex.org/W2588201941","https://openalex.org/W2111682617","https://openalex.org/W106987576","https://openalex.org/W7164650429","https://openalex.org/W2278836554"],"abstract_inverted_index":{"There":[0],"are":[1,47],"political,":[2],"social":[3],"and":[4,146],"economic":[5],"incentives":[6],"embedded":[7],"within":[8],"the":[9,25,60,66,88,119,122,128,134,138,142,147,154],"audit":[10],"setting":[11],"which":[12],"provide":[13],"stimuli":[14],"for":[15,50,99],"compliant":[16,32],"behavior":[17,33],"of":[18,36,68,96,127,137,149],"subordinate":[19,43],"auditors":[20,81,105],"to":[21,90,112,118],"that":[22,108],"preferred":[23],"by":[24,59,153],"superior":[26,130,139],"auditor.":[27],"This":[28],"study":[29,40],"examines":[30,41],"this":[31,39,73],"under":[34],"conditions":[35],"accountability.":[37],"Specifically,":[38],"whether":[42],"auditors,":[44],"when":[45],"they":[46,109],"held":[48],"accountable":[49,156],"their":[51,54,115],"decisions,":[52],"align":[53],"views":[55],"with":[56,72],"those":[57],"expressed":[58],"evaluative":[61],"audience;emtheir":[62],"superiors.":[63],"In":[64],"addition,":[65],"degree":[67],"cognitive":[69,150],"effort":[70,151],"associated":[71],"compliance":[74],"is":[75],"examined.":[76],"An":[77],"experiment":[78],"involving":[79],"70":[80],"from":[82],"one":[83],"Big":[84],"6":[85],"firm":[86],"required":[87],"subjects":[89],"complete":[91],"a":[92],"preliminary":[93],"risk":[94,125,135,144],"assessment":[95],"inventory":[97,102],"obsolescence":[98],"five":[100],"separate":[101],"items.":[103],"All":[104],"were":[106,131],"informed":[107],"might":[110],"have":[111],"verbally":[113],"justify":[114],"decision":[116],"outcomes":[117],"partner":[120],"and/or":[121],"researchers.":[123],"The":[124],"assessments":[126,136,145],"auditors'":[129],"manipulated.":[132],"Generally,":[133],"significantly":[140],"influenced":[141],"subordinates'":[143],"amount":[148],"exerted":[152],"subordinate,":[155],"auditors.":[157]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}