AICPA. (2012). ET Section 102 - Integrity and Objectivity. Code of Professional Conduct.
Anderson, J. C. , Lowe, D. J. , & Reckers, P. M. (1993). Evaluation of Auditor Decisions: Hindsight Bias Effects and the Expectation Gap. Journal of Economic Psychology,14, 711–737.
Anna J. Johnson (2014). The Influence of Professional Identity and Outcome Knowledge on Professional Judgment (Doctoral dissertation) , Florida Atlantic University.
Ashforth, B. E. , & Mael, F. (1989). Social Identity Theory and the Organization. Academy of Management Review, 14 (1) , 20–39.
Ashforth, B. E. , Rogers, K. M. , & Corley, K. G. (2011). Identity in Organizations: Exploring Cross-Level Dynamics. Organizational Science, 22 (5) , 1144–1156.
Bamber, E. , & Iyer, V. (2002). Big 5 Auditors’ Professional and Organizational Identification: Consistency and Conflict? Auditing: A Journal of Practice and Theory, 21 (2) , 21–38.
Benke, R. L. , & Rhode, J. G. (1984). Intent to Turnover Among Higher Level Employees in Large CPA Firms. Advances in Accounting, 1, 157–174.
Bonner, S. (1990). Experience effects in auditing: The role of task-specific knowledge. The Accounting Review, 65 (January) , 72–92.
Bonner, S. (2008). Judgment and decision making in accounting.
Cooper, J. C. , & Kovacic, W. E. (2012). Behavioral Economics: Implications for Regulatory Behavior. Journal of Regulatory Economics, 41, 41–58.
Dirsmith, M. W. , Heian, J. B. , & Covaleski, M. A. (1997). Structure and Agency in an Institutionalized Setting: The Application and Social Transformation of Control in the Big Six. Accounting Organizations & Society, 22 (1) , 1–27.
Emby, C. , Gelardi, A. M. , & Lowe, D. J. (2002). A Research Note on the Influence of Outcome Knowledge on Audit Partners’ Judgments. Behavioral Research in Accounting, 14, 87–103.
Guinn, R. E. , Bhamornsiri, S. , & Blanthorne, C. (2004). Promotion to Partner in Big Firms: Truths and Trends. The CPA Journal, 74 (4) , 54–55.
Hogg, M. , Terry, D. , & White, K. (1995). A tale of two theories: A critical comparison of Identity Theory with Social Identity Theory. Social Psychology Quarterly, 58 (4) , 255–269.
Hwang, W. , & Ting, J. Y. (2008). Disaggregating the Effects of Acculturation and Acculturative Stree on the Mental Health of Asian Americans. Cultural Diversity and Ethnic Minority Pschology, 14, 147–154.
Iyer, V. M. , Bamber, E. M. , & Barefield, R. M. (1997). Identification of Accounting Firm Alumni with their Former Firm: Antecedents and Outcomes. Accounting, Organizations & Society, 22 (3/4) , 315–336.
Jenkins, J. G. , Deis, D. R. , Bedard, J. C. , & Curtis, M. B. (2008). Accounting Firm Culture and Governance: A Research Synthesis. Behavioral Research in Accounting, 20 (1) , 45–74.
Jennings, M. , Lowe, D. , & Reckers, P. (1998). Causality as an Influence on Hindsight Bias: An Empirical Examination of Judges’ Evaluation of Professional Audit Judgment. Journal of Accounting and Public Policy, 21, 143–167.
Libby, R. (1981). Accounting and human information processing: theory and applications.
Libby, R. (1995). The Role o f Knowledge and Memory in Audit Judgment. In R. H. Ashton & A. H. Ashton (Eds. ) , Judgment and Decision-Making Research in Accounting and Auditing (pp. 176–206).
Libby, R. , & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting Organizations & Society, 18, 425–450.
Neter, J. , Wasserman, W. , & Whitmore, G. A. (1993). Applied Statistics (4th ed. ). New York City: McGraw-Hill Irwin. Norris, F. (2011, October 21). Audit flaws revealed, at long last. The New York Times. New York.
Peecher, M. , & Piercey, M. (2008). Judging audit quality in light of adverse outcomes: Evidence of outcome bias and reverse outcome bias. Contemporary Accounting Research, 25 (1) , 243–274.
Shanteau, J. (2000). Why do experts disagree? In B. Green, F. Delmar, T. Eisenberg, B. Howcroft, M. Lewis, D. Shoemaker, … R. Vivian (Eds. ) , Risk Behavior and Risk Management in Business Life. (pp. 186–196).
Tan, H. , & Libby, R. (1997). Tacit managerial knowledge versus technical knowledge as determinants of audit expertise in the field. Journal of Accounting Research, (Spring) , 97–113.
Whittington, R. , & Pany, K. (2012). Principles of Auditing & Other Assurance Services (18th ed. ).
Wu, E. K. Y. , & Mak, W. W. S. (2012). Acculturation Process and Distress: Mediating Roles of Sociocultureal Adaptation and Acculturative Stress. The Counseling Psychologist, 40 (1) , 66–92