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Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias*

2008; Wiley; Volume: 25; Issue: 1 Linguagem: Inglês

10.1506/car.25.1.10

1911-3846

Mark E. Peecher, M. David Piercey,

Housing Market and Economics

Contemporary Accounting ResearchVolume 25, Issue 1 p. 243-274 Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias* Mark E. Peecher, Mark E. Peecher University of Illinois, Urbana-ChampaignSearch for more papers by this authorM. David Piercey, M. David Piercey University of Massachusetts, AmherstSearch for more papers by this author Mark E. Peecher, Mark E. Peecher University of Illinois, Urbana-ChampaignSearch for more papers by this authorM. David Piercey, M. David Piercey University of Massachusetts, AmherstSearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/car.25.1.10Citations: 55 * Accepted by Steven Salterio. An earlier version of this paper was presented at the 2006 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Management Accountants of Ontario, and the Institute of Chartered Accountants of Ontario. We thank Brooke Elliott, Anne Farrell, Mike Gibbins, Jonathan Grenier, Gary Hecht, Josh Herbold, Karim Jamal, Kathryn Kadous, Susan Krische, Marlys Lipe (discussant), Thomas Matthews, Molly Mercer, Joel Pike, Doug Prawitt, Steve Salterio (associate editor), Ira Solomon, Kristy Towry, George Wu, and two anonymous reviewers for their helpful comments. We also thank participants at the 21st Contemporary Accounting Research Conference, the 9th Behavioral Decision Research in Management Conference at Duke University, and the 1st Accounting Research Symposium at Brigham Young University, as well as workshop participants at the University of Alberta, the University of Connecticut, Emory University, and the University of Illinois at Urbana-Champaign. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume25, Issue1Spring 2008Pages 243-274 RelatedInformation