{"id":"https://openalex.org/W2012155325","doi":"https://doi.org/10.2308/ajpt-10259","title":"The Impact of Initial Information Ambiguity on the Accuracy of Analytical Review Judgments","display_name":"The Impact of Initial Information Ambiguity on the Accuracy of Analytical Review Judgments","publication_year":2012,"publication_date":"2012-05-01","ids":{"openalex":"https://openalex.org/W2012155325","doi":"https://doi.org/10.2308/ajpt-10259","mag":"2012155325"},"language":"en","primary_location":{"id":"doi:10.2308/ajpt-10259","doi":"https://doi.org/10.2308/ajpt-10259","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-10259","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice & Theory","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.1113496","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5063225975","display_name":"Benjamin L. Luippold","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I96062909","display_name":"Babson College","ror":"https://ror.org/01f0syq13","country_code":"US","type":"education","lineage":["https://openalex.org/I96062909"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Benjamin L. Luippold","raw_affiliation_strings":["Babson College, 231 Forest St., Babson Park, MA 02457-0310, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Babson College, 231 Forest St., Babson Park, MA 02457-0310, United States","institution_ids":["https://openalex.org/I96062909"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5029161511","display_name":"Thomas Kida","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I24603500","display_name":"University of Massachusetts Amherst","ror":"https://ror.org/0072zz521","country_code":"US","type":"education","lineage":["https://openalex.org/I24603500"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Thomas Kida","raw_affiliation_strings":["University of Massachusetts at Amherst, Isenberg School of Management, Amherst, MA 01003, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Massachusetts at Amherst, Isenberg School of Management, Amherst, MA 01003, United States","institution_ids":["https://openalex.org/I24603500"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5063225975"],"corresponding_institution_ids":["https://openalex.org/I96062909"],"apc_list":null,"apc_paid":null,"fwci":14.8566,"has_fulltext":false,"cited_by_count":32,"citation_normalized_percentile":{"value":0.98425658,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"31","issue":"2","first_page":"113","last_page":"129"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9887999892234802,"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":0.9887999892234802,"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/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.00430000014603138,"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"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/analytical-methods","display_name":"analytical methods","score":0.7360000014305115},{"id":"https://openalex.org/keywords/information-ambiguity","display_name":"information ambiguity","score":0.8500000238418579},{"id":"https://openalex.org/keywords/judgment-accuracy","display_name":"judgment accuracy","score":0.7940000295639038},{"id":"https://openalex.org/keywords/hypothesis-generation","display_name":"hypothesis generation","score":0.8700000047683716},{"id":"https://openalex.org/keywords/data-sufficiency","display_name":"data sufficiency","score":0.8690000176429749},{"id":"https://openalex.org/keywords/data-complexity","display_name":"data complexity","score":0.9990000128746033},{"id":"https://openalex.org/keywords/audit-judgment","display_name":"auditor judgment","score":0.5239999890327454},{"id":"https://openalex.org/keywords/error-detection","display_name":"error detection","score":0.640999972820282},{"id":"https://openalex.org/keywords/financial-statement-errors","display_name":"financial statement errors","score":0.5619999766349792}],"concepts":[{"id":"https://openalex.org/C2780522230","wikidata":"https://www.wikidata.org/wiki/Q1140419","display_name":"Ambiguity","level":2,"score":0.9454154372215271},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7921013832092285},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.6522736549377441},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.6080037355422974},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4785792827606201},{"id":"https://openalex.org/C58489278","wikidata":"https://www.wikidata.org/wiki/Q1172284","display_name":"Data set","level":2,"score":0.47634461522102356},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.4479941725730896},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.42885440587997437},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.33386605978012085},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2853636145591736},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.23354893922805786},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.1561582386493683},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.15127164125442505},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/ajpt-10259","doi":"https://doi.org/10.2308/ajpt-10259","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-10259","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice & Theory","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.1113496","doi":"https://doi.org/10.2139/ssrn.1113496","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1113496","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":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.1113496","doi":"https://doi.org/10.2139/ssrn.1113496","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1113496","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":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W171013844","https://openalex.org/W622856107","https://openalex.org/W1665484771","https://openalex.org/W1968114203","https://openalex.org/W1978277271","https://openalex.org/W1979410064","https://openalex.org/W1989635708","https://openalex.org/W1990107345","https://openalex.org/W1992410740","https://openalex.org/W1996408732","https://openalex.org/W1997638269","https://openalex.org/W1997882985","https://openalex.org/W2007918396","https://openalex.org/W2019832547","https://openalex.org/W2028758656","https://openalex.org/W2033743788","https://openalex.org/W2039840710","https://openalex.org/W2044085120","https://openalex.org/W2049211227","https://openalex.org/W2064715039","https://openalex.org/W2065385521","https://openalex.org/W2075120180","https://openalex.org/W2110997644","https://openalex.org/W2116485500","https://openalex.org/W2125523734","https://openalex.org/W2146646083","https://openalex.org/W2148487062","https://openalex.org/W2150510315","https://openalex.org/W2152001559","https://openalex.org/W2154472149","https://openalex.org/W2326355331","https://openalex.org/W2330311875","https://openalex.org/W2502476217","https://openalex.org/W3122969625","https://openalex.org/W3125542275","https://openalex.org/W3161565886","https://openalex.org/W4240127635","https://openalex.org/W4285719527","https://openalex.org/W4298037799"],"related_works":["https://openalex.org/W2736049705","https://openalex.org/W3150107835","https://openalex.org/W2007918396","https://openalex.org/W6980861392","https://openalex.org/W1001624098","https://openalex.org/W7136424496","https://openalex.org/W7164646445","https://openalex.org/W2558219860","https://openalex.org/W2737108496","https://openalex.org/W2154472149"],"abstract_inverted_index":{"Analytical":[0],"procedures":[1,81],"require":[2],"that":[3,21,26,50,118,153],"auditors":[4,78,155],"develop":[5],"and":[6,62,65,105,112,140,206],"test":[7],"hypotheses":[8,117],"about":[9],"possible":[10],"fluctuations":[11,123],"in":[12,18,47,124],"a":[13,83,129],"firm\u2019s":[14],"financial":[15,91,131],"data.":[16],"Research":[17],"psychology":[19],"suggests":[20],"the":[22,36,103,108,121,125,145,148,177,180,188],"initial":[23,37],"information":[24,51,162,191],"ambiguity":[25,52,94],"exists":[27],"prior":[28,193],"to":[29,143,159,165,174,187,194],"hypothesis":[30,38],"generation":[31],"may":[32],"affect":[33,70],"not":[34],"only":[35],"set,":[39],"but":[40],"also":[41],"final":[42,197],"judgment":[43,71],"accuracy.":[44],"We":[45],"argue":[46],"this":[48],"paper":[49],"can":[53],"be":[54],"caused":[55],"by":[56,100],"two":[57],"primary":[58],"variables,":[59],"data":[60,63,109,132],"sufficiency":[61,104],"complexity,":[64],"examine":[66],"how":[67],"these":[68,201],"variables":[69],"accuracy":[72],"during":[73],"analytical":[74,80],"review.":[75],"Ninety-four":[76],"staff":[77],"completed":[79],"for":[82,137,203],"company":[84],"with":[85],"an":[86],"error":[87,178],"seeded":[88],"into":[89],"its":[90,166],"statements.":[92],"Information":[93],"was":[95,135],"varied":[96],"across":[97],"three":[98],"levels":[99],"manipulating":[101],"both":[102],"complexity":[106],"of":[107,147,200],"(insufficient/complex,":[110],"sufficient/complex":[111],"sufficient/not":[113],"complex).":[114],"Participants":[115],"generated":[116],"might":[119],"explain":[120],"observed":[122],"data,":[126],"then":[127],"received":[128],"comprehensive":[130],"set":[133,192],"(that":[134],"identical":[136],"all":[138],"groups)":[139],"were":[141],"asked":[142],"identify":[144,176],"cause":[146],"fluctuations.":[149],"The":[150],"results":[151,202],"indicate":[152],"when":[154],"are":[156,171,208],"initially":[157],"exposed":[158],"more":[160],"ambiguous":[161],"(either":[163],"due":[164],"insufficiency":[167],"or":[168],"complexity),":[169],"they":[170,184],"less":[172],"likely":[173],"ultimately":[175],"causing":[179],"fluctuations,":[181],"even":[182],"though":[183],"have":[185],"access":[186],"same":[189],"unambiguous":[190],"making":[195],"their":[196],"judgments.":[198],"Implications":[199],"audit":[204],"research":[205],"practice":[207],"discussed.":[209]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}