The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Trade-Offs
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The authors appreciate feedback received from Nicole Cade, Tina Carpenter, John Grenier, Jackie Hammersley, Justin Leiby, Bill Messier, Mark E. Peecher (editor), Casey Schwab, Lori Shefchik, Bridget Stomberg, David Wood, Jeff Wilks, Aaron Zimbelman, anonymous reviewers, and participants at the 2011 Brigham Young University (BYU) Accounting Research Symposium, the 2012 ABO Midyear Meeting, BYU's Experimental Brown Bag Series, the 2015 University of Texas Experimental Research in Accounting Conference, and workshop participants at The University of Georgia, Miami University, University of North Texas, Oklahoma State University, and Utah State University. Professor Smith acknowledges financial support provided by the Ernst & Young Faculty Fellowship at University of Nevada, Las Vegas; Dr. Simon appreciates financial support from Utah State University; and Professor Zimbelman is grateful for the financial support provided by the Mary and Ellis Professorship and Brigham Young University.
Affect; Audit planning; Decomposition; Fraud risk assessment
Simon, C. A.,
Smith, J. L.,
Zimbelman, M. F.
The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Trade-Offs.
Accounting Review, 93(5),