WorldCat Identities

Solomon, Ira

Overview
Works: 31 works in 64 publications in 3 languages and 474 library holdings
Genres: Conference papers and proceedings  Case studies 
Roles: Author, Editor, Other
Publication Timeline
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Most widely held works by Ira Solomon
Research opportunities in auditing : the second decade by A. Rashad Abdel-Khalik( Book )

8 editions published in 1988 in English and German and held by 258 WorldCat member libraries worldwide

Cases in strategic-systems auditing( Book )

4 editions published in 2002 in English and held by 65 WorldCat member libraries worldwide

1984 Auditing Research Symposium by Symposium on Auditing Research( Book )

2 editions published in 1985 in English and held by 59 WorldCat member libraries worldwide

Auditoría basada en riesgos : perspectiva estratégica de sistemas by Timothy Bell( )

4 editions published between 2000 and 2009 in Spanish and Undetermined and held by 33 WorldCat member libraries worldwide

Assurance services : an introduction and applications by Ira Solomon( )

6 editions published between 1998 and 2001 in English and Undetermined and held by 18 WorldCat member libraries worldwide

Aggregating prior probability distributions for audit decision making by Ira Solomon( )

2 editions published in 1979 in English and held by 4 WorldCat member libraries worldwide

Auditing organizations through a strategic-systems lens : the KPMG Business Measurement Process by Timothy B Bell( Book )

3 editions published in 1997 in English and held by 4 WorldCat member libraries worldwide

The role of tax practitioners in tax reporting : a signalling game by Paul J Beck( Book )

2 editions published in 1989 in English and held by 3 WorldCat member libraries worldwide

Encouraging professional skepticism in the industry specialization era: a dual-process model and an experimental test by Jonathan H Grenier( )

1 edition published in 2010 in English and held by 2 WorldCat member libraries worldwide

I develop a framework that elucidates how the primary target of auditors⁰́₉ professional skepticism ⁰́₃ audit evidence or their own judgment and decision making ⁰́₃ interacts with other factors to affect auditors⁰́₉ professional judgments. As an initial test of the framework, I conduct an experiment that examines how the target of auditors⁰́₉ skepticism and industry specialization jointly affect auditors⁰́₉ judgments. When working inside their specialization, auditors make more automatic, intuitive judgments. Automaticity naturally manifests for industry specialists as a result of industry experience, social norms to appear knowledgeable and decisive, and their own expectations to proficiently interpret audit evidence. Priming industry specialists to be skeptical of audit evidence, therefore, has little influence on their judgments. In contrast, priming such auditors to be skeptical of their otherwise automated, intuitive judgment and decision making substantially alters their decision processing. They begin to question what they do and do not know, in an epistemological sense and, as a result, elevate their overall concern about material misstatements due to well-concealed fraud. This pattern of results is consistent with my framework⁰́₉s predictions and suggests that specialization is more about improving the interpretation and assimilation of domain evidence rather than enhancing reflective, self-critical thinking. It also suggests it would be beneficial to identify other factors that promote industry specialists⁰́₉ skepticism towards their judgment and decision making to make them more circumspect about the possibility of management fraud (cf., Bell, Peecher, and Solomon 2005)
An experimental investigation of alternative explanations for hindsight effects in appraisal of capital-budgeting decisions by Clifton E Brown( Book )

3 editions published between 1989 and 1990 in English and held by 2 WorldCat member libraries worldwide

Auditing research symposium, 1984( Book )

1 edition published in 1985 in English and held by 2 WorldCat member libraries worldwide

Ex post sampling risks and decision rule choice in substantive testing by Paul J Beck( Book )

2 editions published in 1984 in English and held by 2 WorldCat member libraries worldwide

Configural information processing in audit evidence evaluation by Clifton E Brown( Book )

2 editions published in 1989 in English and held by 2 WorldCat member libraries worldwide

An experimental investigation of cognitive and motivational explanations for hindsight effects in managerial decision appraisal by Clifton E Brown( Book )

2 editions published in 1988 in English and held by 2 WorldCat member libraries worldwide

Subjective prior probability distributions and audit risk by Paul J Beck( Book )

2 editions published in 1984 in English and held by 2 WorldCat member libraries worldwide

The audit review process : a cognitive characterization from the persuasion perspective by Jay S Rich( Book )

2 editions published in 1994 in English and held by 2 WorldCat member libraries worldwide

The impact of geography on corporate financial reporting by Padmakumar Mathrumandiram Sivadasan( )

2 editions published in 2010 in English and held by 2 WorldCat member libraries worldwide

I investigate the impact of geography on corporate financial reporting. Specifically, I predict and document that both the availability of accounting and business expertise and the resulting knowledge transfers in a location influence the financial reporting attributes of public companies headquartered in that location. The nature of this impact is moderated by auditor attributes. I further investigate whether local knowledge transfers can contribute to the spread of inappropriate accounting practices and document strong local effects in the incidence of backdating-related restatements. These impacts of location on financial reporting are novel and incremental to effects reported in prior studies
Experience, expertise and expert-performance research in public accounting by Paul J Beck( Book )

2 editions published in 1989 in English and held by 2 WorldCat member libraries worldwide

Configural information processing in auditing : a theoretical and empirical analysis by Clifton E Brown( Book )

2 editions published in 1988 in English and held by 2 WorldCat member libraries worldwide

Juror decision making in professional liability cases : a model and tests in the audit litigation setting by Kathryn Kay Kadous( )

1 edition published in 1996 in English and held by 1 WorldCat member library worldwide

Auditors and other professionals currently face a litigation crisis. An important cause of this crisis is that auditors' decision and actions are evaluated in light of an ill-defined standard of care and in hindsight. In this dissertation, I develop a model of juror decision making for professional negligence cases and test it in the auditing setting. The model is unique in audit litigation research in at least four respects. First, the model explicitly recognizes the difference between hindsight and outcome effects. Hindsight effects occur when a decision maker believes the reported outcome to have been more likely than it really was; outcome effects occur when a person is evaluated less positively in the presence of negative outcome information. I posit that hindsight effects are a cause of outcome effects. Second, the standard of care to which jurors hold auditors is identified as an additional source of bias in evaluations. Because professional standards are necessarily open to interpretation, the outcome description can influence the standard of care. Third, in spite of the ambiguity in the standard of care, the amount of work that an auditor does is posited to moderate evaluations of auditors. Fourth, a motivational cause of hindsight and outcome effects is incorporated. Experimental results support the model in that jurors' perceptions of the extent of work that auditor should do in general, as well as the probability of audit failure accompanied by investor losses, are biased by outcome information. Further, effects of the presence of outcome information on evaluations of auditors are captured by participants' biased estimates of the probability of loss and the standard of care. These results provide evidence that outcome effects represent bias in audit litigation settings, and that bias can be exacerbated by changes in the standard of care. Further, jurors attend to the amount of work that an auditor does. Results of tests designed to address the motivational cause of the effects are mixed. In particular, motivations seem to bypass hindsight effects and work directly on outcome effects
 
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Assurance services : an introduction and applications
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