Increasing attention to disconfirming information in the audit environment when time pressure promotes confirmation of client assertions

Mary P. Durkin & Jacob M. Rose

Advances in Accounting2025https://doi.org/10.1016/j.adiac.2025.100833article
AJG 2ABDC A
Weight
0.41

Abstract

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2 citations

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https://doi.org/https://doi.org/10.1016/j.adiac.2025.100833

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@article{mary2025,
  title        = {{Increasing attention to disconfirming information in the audit environment when time pressure promotes confirmation of client assertions}},
  author       = {Mary P. Durkin & Jacob M. Rose},
  journal      = {Advances in Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1016/j.adiac.2025.100833},
}

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Increasing attention to disconfirming information in the audit environment when time pressure promotes confirmation of client assertions

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.