Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting

Allen, 2013, Toward an understanding of the role of standard setters in standard setting, Journal of Accounting and Economics, 55, 66, 10.1016/j.jacceco.2012.05.003 Anderson, 1997, The mitigation of hindsight bias in judges’ evaluation of auditor decisions, Auditing: A Journal of Practice & Theory, 16, 20 Archambeault, 2008, The need for an internal auditor report to external stakeholders to improve governance transparency, Accounting Horizons, 22, 375, 10.2308/acch.2008.22.4.375 Bariff, 2003 Bhattacherjee, 2012, The interplay of interpersonal affect and source reliability on auditors’ inventory judgments, Contemporary Accounting Research, 29, 1087, 10.1111/j.1911-3846.2011.01139.x Bless, 1996, Mood and the use of scripts: Does a happy mood really lead to mindlessness?, Journal of Personality and Social Psychology, 71, 665, 10.1037/0022-3514.71.4.665 Bodenhausen, 1994, Happiness and stereotypic thinking in social judgment, Journal of Personality and Social Psychology, 66, 621, 10.1037/0022-3514.66.4.621 Bonner, 2008 Booher, 2001 Buckless, 1990, Contrast coding: A refinement of ANOVA in behavioral analysis, The Accounting Review, 65, 933 Budescu, 1995, Processing linguistic probabilities: General principles and empirical evidence, Vol. 32, 275 Burton, 2012, Corporate managers’ reliance on internal auditor recommendations, Auditing: A Journal of Practice & Theory, 31, 151, 10.2308/ajpt-10234 Chaiken, 1980, Heuristic versus systematic information processing and the use of source versus message cues in persuasion, Journal of Personality and Social Psychology, 39, 752, 10.1037/0022-3514.39.5.752 Chambers, 2009 Cohen, 2013, The effectiveness of SOX regulation: An interview study of corporate directors, Behavioral Research in Accounting, 25, 61, 10.2308/bria-50245 Conners, 1981, The rise and fall of the modes of discourse, College Composition and Communication, 32, 444, 10.2307/356607 Deloitte, 2010 DeZoort, 2003, Audit committee member support for proposed audit adjustments: A source credibility perspective, Auditing: A Journal of Practice & Theory, 22, 189, 10.2308/aud.2003.22.2.189 Dittenhofer, 2010 Duncan, 2002, Quality of earnings and accounting estimates: A case of decisions, Issues in Accounting Education, 17, 401, 10.2308/iace.2002.17.4.401 Fabrigar, 2005, The structure of attitudes, 79 Finucane, 2000, The affect heuristic in judgments of risks and benefits, Journal of Behavioral Decision Making, 13, 1, 10.1002/(SICI)1099-0771(200001/03)13:1<1::AID-BDM333>3.0.CO;2-S Graesser, 1997, Discourse comprehension, Annual Review of Psychology, 48, 163, 10.1146/annurev.psych.48.1.163 Guffey, 2010 Hertel, 2000, Mood effects on cooperation in small groups: Does positive mood simply lead to more cooperation?, Cognition and Emotion, 14, 441, 10.1080/026999300402754 Hirst, 1994, Auditors’ sensitivity to source reliability, Journal of Accounting Research, 32, 113, 10.2307/2491390 IIA, 2013 IIA, 2013 Kachelmeier, 2010, Introduction to a forum on individual differences in accounting behavior, The Accounting Review, 85, 1, 10.2308/accr.2010.85.4.1127 Kadous, 2013, How do auditors weight informal advice? The joint influence of advisor affiliation strength and advice justifiability, The Accounting Review, 88, 2061, 10.2308/accr-50529 Keppel, 2004 Kerlinger, 2000 Kida, 2006 Kida, 2001, The influence of affect on managers’ capital budgeting decision, Contemporary Accounting Research, 18, 477, 10.1506/CPKU-R1DW-VW7M-U158 King, 2012, Mandatory disclosure of the engagement partner’s identity: Potential benefits and unintended consequences, Accounting Horizons, 26, 533, 10.2308/acch-50201 Kinney, 2001, Accounting scholarship: What is uniquely ours?, The Accounting Review, 76, 275, 10.2308/accr.2001.76.2.275 KPMG, 2003 Lipe, 2002, A note on the judgmental effects of the balanced scorecard’s information organization, Accounting, Organizations and Society, 27, 531, 10.1016/S0361-3682(01)00059-9 May, 2012 Mercer, 2004, How do investors assess the credibility of management disclosures?, Accounting Horizons, 18, 185, 10.2308/acch.2004.18.3.185 Moeller, 2009 Moreno, 2002, The impact of affective reactions on risky decision making in accounting contexts, Journal of Accounting Research, 40, 1331, 10.1111/1475-679X.t01-1-00056 Morgan-Lopez, 2006, Demonstration and evaluation of a method for assessing mediated moderation, Behavior Research Methods, 38, 77, 10.3758/BF03192752 Neter, 1996 Norman, 2011, The effects of disclosure type and audit committee expertise on Chief Audit Executives’ tolerance for financial misstatements, Accounting, Organizations and Society, 36, 102, 10.1016/j.aos.2011.02.004 Pedhazur, 1991 Pennington, 1986, Evidence evaluation in complex decision making, Journal of Personality and Social Psychology, 51, 242, 10.1037/0022-3514.51.2.242 Pennington, 1988, Explanation-based decision making: Effects of memory structure on judgment, Journal of Experimental Psychology: Learning, Memory, and Cognition, 14, 521 Pennington, 1993, Reasoning in explanation-based decision making, Cognition, 49, 123, 10.1016/0010-0277(93)90038-W Perreault, 2011, The relative effectiveness of persuasion tactics in auditor–client negotiations, Accounting, Organizations & Society, 36, 534, 10.1016/j.aos.2011.09.001 Pickett, 2007 Pickett, 2010 Prawitt, 2009, Internal audit quality and earnings management, The Accounting Review, 84, 1255, 10.2308/accr.2009.84.4.1255 Ratliff, 1998, Relationships, The Internal Auditor, 55, 37 Reffett, 2010, Can identifying and investigating fraud risk increase auditors’ liability?, The Accounting Review, 85, 2145, 10.2308/accr.2010.85.6.2145 Ricchiute, 1992, Working-paper order effects and auditors’ going-concern decisions, The Accounting Review, 67, 46 Rich, 1997, The audit review process: A characterization from the persuasion perspective, Accounting, Organizations and Society, 481, 10.1016/S0361-3682(97)80165-1 Schwarz, 2002, Feelings as information: Moods influence judgments and processing strategies Schwarz, 1987, Soccer, rooms, and the quality of your life: Mood effects on judgments of satisfaction with life in general and with specific domains, European Journal of Social Psychology, 17, 69, 10.1002/ejsp.2420170107 Searle, 1980, Population marginal means in the linear model: An alternative to least squares means, The American Statistician, 34, 216 Sedor, 2002, An explanation for unintentional optimism in analysts’ earnings forecasts, The Accounting Review, 77, 731, 10.2308/accr.2002.77.4.731 Shiv, 1999, Heart and mind in conflict: The interplay of affect and cognition in consumer decision making, Journal of Consumer Research, 26, 278, 10.1086/209563 Siemer, 1998, Effects of mood on evaluative judgments: Influence of reduced processing capacity and mood salience, Cognition and Emotion, 12, 783, 10.1080/026999398379439 Sinclair, 1988, Mood, categorization, and performance appraisal: The effects of order of information acquisition and affective state on halo, accuracy, information retrieval, and evaluations, Organizational Behavior and Human Decision Processes, 42, 22, 10.1016/0749-5978(88)90018-0 Sinclair, 1992, The influence of mood state on judgment and action: Effects on persuasion, categorization, social justice, person perception, and judgmental accuracy Slovic, 2002, The affect heuristic Smith, 2003 Suedfeld, 1992, Conceptual/integrative complexity Tabachnick, 2001 Tan, 2010, Effects of the timing of auditor’s income-reducing adjustment concessions on financial officer’s negotiation judgments, Contemporary Accounting Research, 27, 1207, 10.1111/j.1911-3846.2010.01020.x Wegener, 1995, Flexible correction processes in social judgment: The role of naïve theories in corrections for perceived bias, Journal of Personality and Social Psychology, 68, 36, 10.1037/0022-3514.68.1.36 Wegener, 2004, Multiple routes to resisting attitude change