Kathryn Kadous

Emory University - Goizueta Business School

Professor

1300 Clifton Road

Atlanta, GA 30322-2722

United States

  • Emory University - Goizueta Business School

    • Email
    • Tel: 404-727-4967
SCHOLARLY PAPERS

38

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Top 4,327

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311

CROSSREF CITATIONS

51

Scholarly Papers (38)

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1.

Theory Testing and Process Evidence in Accounting Experiments

H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce, Robert Libby; Theory Testing and Process Evidence in Accounting Experiments. The Accounting Review 2021; doi: https://doi.org/10.2308/TAR-2019-1001
Number of pages: 50 Posted: 25 Nov 2019 Last Revised: 20 Dec 2021
H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce and Robert Libby
University of Iowa - Department of Accounting, SC Johnson Graduate School of Management, Emory University - Goizueta Business School, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,531 (19,695)
Citation 33

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experimental research, process evidence, moderation, mediation, multiple experiments, experimental design

2.

Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice

Number of pages: 73 Posted: 04 Jun 2011 Last Revised: 21 Nov 2013
Emily E. Griffith, Jacqueline S. Hammersley and Kathryn Kadous
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting and Emory University - Goizueta Business School
Downloads 1,500 (20,343)
Citation 88

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accounting estimates, audit quality, fair value, impairment, interview

3.

Grounding the Professional Skepticism Construct in Mindset and Attitude Theory: A Way Forward

Accounting, Organizations and Society, Forthcoming
Number of pages: 51 Posted: 16 Nov 2014 Last Revised: 24 May 2018
Christine J. Nolder and Kathryn Kadous
Suffolk University and Emory University - Goizueta Business School
Downloads 1,140 (30,567)
Citation 37

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professional skepticism, auditor judgment, mindset, cognitive processing, attitude

4.

Why do investors rely on low-quality investment advice? Experimental evidence from social media platforms

Number of pages: 45 Posted: 15 May 2017 Last Revised: 22 Aug 2022
Kathryn Kadous, Molly Mercer and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School, DePaul University and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,124 (31,248)
Citation 4

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investment decisions; social media; financial advice; credibility

5.

Do Financial Statement Users Judge Relevance Based on Properties of Reliability?

Emory Public Law Research Paper No. 10-114, Emory Law and Economics Research Paper No. 10-73
Number of pages: 40 Posted: 12 Jul 2010 Last Revised: 12 Jun 2012
Kathryn Kadous, Lisa Koonce and Jane M. Thayer
Emory University - Goizueta Business School, University of Texas and Georgia Institute of Technology
Downloads 952 (39,465)
Citation 5

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Relevance, Reliability, Fair Value, Valuation

6.

How Do Audit Seniors Respond to Heightened Fraud Risk?

Number of pages: 39 Posted: 28 Jul 2008 Last Revised: 27 Mar 2011
Jacqueline S. Hammersley, Karla M. Zehms and Kathryn Kadous
University of Georgia - J.M. Tull School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and Emory University - Goizueta Business School
Downloads 830 (47,661)
Citation 19

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Audit planning, Fraud detection, Fraud risk factors, Audit seniors, Risk assessments

7.

Auditor Mindsets and Audits of Complex Estimates

Downloads 565 (78,671)
Citation 46

Auditor Mindsets and Audits of Complex Estimates

Number of pages: 47 Posted: 01 Aug 2014 Last Revised: 09 Feb 2020
Emily E. Griffith, Jacqueline S. Hammersley, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting, Emory University - Goizueta Business School and Indiana University - Kelley School of Business
Downloads 565 (77,754)
Citation 46

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Accounting estimates, audit quality, fair value, impairment, mindset, professional skepticism

Auditor Mindsets and Audits of Complex Estimates

Journal of Accounting Research, Vol. 53, No. 1, 2015
Posted: 03 Mar 2016
Emily E. Griffith, Jacqueline S. Hammersley, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting, Emory University - Goizueta Business School and Indiana University - Kelley School of Business

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Accounting estimates, audit quality, fair value, impairment, mindset, professional skepticism

8.

Learning in the Auditing Profession: A Framework and Future Directions

Number of pages: 72 Posted: 18 Dec 2019 Last Revised: 20 May 2023
Bart Dierynck, Kathryn Kadous and Christian Peters
Tilburg University, Emory University - Goizueta Business School and Tilburg University
Downloads 563 (79,022)
Citation 2

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Auditing, workplace learning, expertise development, cognition, auditor expertise

9.

Maximizing the Contribution of JDM-Style Experiments in Accounting

Number of pages: 38 Posted: 24 Dec 2016 Last Revised: 19 Feb 2018
Kathryn Kadous and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 524 (86,472)
Citation 4

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Judgment and Decision Making, Experiments, Methodology

10.

How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability

Emory Public Law Research Paper No. 10-116, Emory Law and Economics Research Paper No. 10-75
Number of pages: 51 Posted: 09 Aug 2010 Last Revised: 14 Nov 2014
Kathryn Kadous, Justin Leiby and Mark E. Peecher
Emory University - Goizueta Business School, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign
Downloads 502 (91,197)
Citation 20

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Key Words: Advice, Fair Value, Trust Heuristic, Auditor Judgment, Audit Quality, Justifiability

11.

The Role of Reporting Incentives and Quantification in Auditors' Evaluations of Earnings Fluctuations

Number of pages: 28 Posted: 30 Jul 2001
Urton Anderson, Kathryn Kadous and Lisa Koonce
University of Kentucky - Von Allmen School of Accountancy, Emory University - Goizueta Business School and University of Texas
Downloads 457 (101,912)
Citation 3

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Earnings management; Quantification; Auditing

12.

Do Managers’ Nonnative Accents Influence Investment Decisions?

The Accounting Review, Forthcoming
Number of pages: 53 Posted: 08 Jul 2021
Leonardo Barcellos and Kathryn Kadous
Arizona State University and Emory University - Goizueta Business School
Downloads 416 (113,889)

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Earnings conference calls, investment decisions, nonnative accents, impressions of CEOs

13.

Quantification and Persuasion in Managerial Judgment

Downloads 393 (121,567)
Citation 15

Quantification and Persuasion in Managerial Judgment

McCombs Research Paper Series No. ACC-11-04
Number of pages: 59 Posted: 10 Jul 2003 Last Revised: 05 Jul 2008
Kathryn Kadous, Lisa Koonce and Kristy L. Towry
Emory University - Goizueta Business School, University of Texas and Emory University
Downloads 393 (120,497)
Citation 15

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Quantification, accounting, persuasion, measurement

Quantification and Persuasion in Managerial Judgment

Posted: 01 Jun 2005
Kathryn Kadous, Lisa Koonce and Kristy L. Towry
Emory University - Goizueta Business School, University of Texas and Emory University

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Quantification, accounting, persuasion, measurement

Quantification and Persuasion in Managerial Judgment

Posted: 05 Jun 2005
Kathryn Kadous, Lisa Koonce and Kristy L. Towry
Emory University - Goizueta Business School, University of Texas and Emory University

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Quantification, accounting, persuasion, measurement

14.

A Habit Strength-Based Explanation for Auditors’ Use of Simple Cognitive Processes for Complex Tasks

Number of pages: 50 Posted: 03 Jan 2019 Last Revised: 09 Apr 2021
Sarah E. Bonner, Kathryn Kadous and Tracie M. Majors
University of Southern California, Emory University - Goizueta Business School and University of Southern California
Downloads 371 (129,766)
Citation 1

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habits, cognitive processing, accounting estimates, audit quality, financial reporting quality, goodwill impairment

15.

Using Counter-Explanation to Limit Analysts' Forecast Optimism

Downloads 363 (132,956)

Using Counter-Explanation to Limit Analysts' Forecast Optimism

Number of pages: 37 Posted: 03 Feb 2005
Kathryn Kadous, Susan D. Krische and Lisa M. Sedor
Emory University - Goizueta Business School, affiliation not provided to SSRN and DePaul University
Downloads 363 (131,964)
Citation 7

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Counter-explanation, availability, EPS, forecast optimism

Using Counter-Explanation to Limit Analysts' Forecast Optimism

Accounting Review, March 2006
Posted: 04 Aug 2005
Kathryn Kadous, Susan D. Krische and Lisa M. Sedor
Emory University - Goizueta Business School, affiliation not provided to SSRN and DePaul University

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counter-explanation, availability, EPS, forecast optimism

16.

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors

Downloads 332 (146,493)

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors

Number of pages: 41 Posted: 17 Nov 2008
Kathryn Kadous, Molly Mercer and Jane M. Thayer
Emory University - Goizueta Business School, DePaul University and Georgia Institute of Technology
Downloads 332 (145,516)
Citation 13

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financial analysts, herding, forecast accuracy, attribution theory

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors

Contemporary Accounting Research, Vol. 26, No. 3, 2009
Posted: 24 Apr 2009
Kathryn Kadous, Molly Mercer and Jane M. Thayer
Emory University - Goizueta Business School, DePaul University and Georgia Institute of Technology

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Financial analysts, Herding, Credibility, Attribution

17.

Jury Verdicts Against Auditors Under Precise and Imprecise Accounting Standards

Emory Public Law Research Paper No. 10-132, Emory Law and Economics Research Paper No. 10-85
Number of pages: 42 Posted: 27 Sep 2010 Last Revised: 10 Jun 2012
Kathryn Kadous and Molly Mercer
Emory University - Goizueta Business School and DePaul University
Downloads 330 (147,442)
Citation 3

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audit litigation, principles v. rules, jury decision making, IFRS

18.

Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?

Downloads 304 (160,817)
Citation 10

Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?

Number of pages: 45 Posted: 10 Mar 2006 Last Revised: 10 Dec 2007
Kathryn Kadous, Anne M. Magro and Brian C. Spilker
Emory University - Goizueta Business School, George Mason University - Department of Accounting and Brigham Young University
Downloads 304 (159,809)
Citation 10

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Confirmation bias, information search, practice risk, path analysis

Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?

Accounting Review, Forthcoming
Posted: 09 Dec 2007 Last Revised: 05 Feb 2008
Kathryn Kadous, Anne M. Magro and Brian C. Spilker
Emory University - Goizueta Business School, George Mason University - Department of Accounting and Brigham Young University

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Confirmation bias, information search, practice risk, path analysis

19.

Are Juries More Likely to Second-Guess Auditor Judgment under Imprecise Accounting Standards?

Number of pages: 36 Posted: 10 Sep 2012
Kathryn Kadous and Molly Mercer
Emory University - Goizueta Business School and DePaul University
Downloads 270 (181,772)
Citation 11

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Audit Litigation, Standard Precision, Principles v. Rules, Second-Guessing, Jury Decision Making, IFRS

20.

It Goes Without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up

Contemporary Accounting Research, Forthcoming
Number of pages: 60 Posted: 15 Apr 2017 Last Revised: 12 Feb 2021
Kathryn Kadous, Chad A. Proell, Jay Rich and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School, UNT- Department of Accounting, Illinois State University - College of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 265 (185,222)
Citation 10

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Audit Teams, Information Sharing, Leadership, Employee Voice, Experiment, Survey

21.

The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations

Downloads 247 (198,678)
Citation 4

The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations

Number of pages: 40 Posted: 05 Sep 2003
Kathryn Kadous and Lisa M. Sedor
Emory University - Goizueta Business School and DePaul University
Downloads 247 (197,901)
Citation 4

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escalation of commitment, mental representations, justification, accountability

The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations

Posted: 23 Dec 2003
Kathryn Kadous and Lisa M. Sedor
Emory University - Goizueta Business School and DePaul University

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Escalation of commitment; Mental representations; Justification; Accountability

22.

Friends in Low Places: How Peer Advice and Expected Leadership Feedback Affect Staff Auditors’ Willingness to Speak Up

Accounting, Organizations and Society, 87(8):1-16.
Number of pages: 52 Posted: 19 Mar 2019 Last Revised: 12 Feb 2021
Emily E. Griffith, Kathryn Kadous and Chad A. Proell
University of Wisconsin - Madison, Emory University - Goizueta Business School and UNT- Department of Accounting
Downloads 235 (208,497)
Citation 2

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Audit teams, information sharing, feedback, employee voice, experiment, survey, peer advice

23.

The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice

Auditing: A Journal of Practice & Theory, forthcoming
Number of pages: 60 Posted: 16 Jun 2021
Shana Clor-Proell, Kathryn Kadous and Chad A. Proell
Texas Christian University - Department of Accounting, Emory University - Goizueta Business School and UNT- Department of Accounting
Downloads 218 (224,010)
Citation 1

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Audit teams, information sharing, employee voice, experiential questionnaire

24.

The Effects of Exposure to Practice Risk on Tax Professionals' Judgments and Recommendations

Downloads 209 (232,932)

The Effects of Exposure to Practice Risk on Tax Professionals' Judgments and Recommendations

Number of pages: 37 Posted: 13 Jan 2000
Kathryn Kadous and Anne M. Magro
Emory University - Goizueta Business School and George Mason University - Department of Accounting
Downloads 209 (232,401)

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The Effects of Exposure to Practice Risk on Tax Professionals' Judgments and Recommendations

Posted: 09 Jul 2001
Kathryn Kadous and Anne M. Magro
Emory University - Goizueta Business School and George Mason University - Department of Accounting

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Tax professionals, Hindsight, Practice risk, Accumulated earnings tax

25.

Do as I say: A look at the supervisor behaviors that encourage upward communication on audit teams.

Accounting Horizons, Forthcoming
Number of pages: 22 Posted: 09 Feb 2022
Shana Clor-Proell, Kathryn Kadous and Chad A. Proell
Texas Christian University - Department of Accounting, Emory University - Goizueta Business School and UNT- Department of Accounting
Downloads 144 (321,321)

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Audit teams, information sharing, employee voice, experiential questionnaire

26.

Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates

Number of pages: 54 Posted: 12 May 2020
Anna Gold, Kathryn Kadous and Justin Leiby
Vrije Universiteit Amsterdam, Emory University - Goizueta Business School and University of Illinois at Urbana-Champaign
Downloads 132 (343,870)

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accounting estimates, status, specialists, advice, expertise, bias

27.

Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority

The Accounting Review (2021) 96 (3): 431–448.
Posted: 19 Oct 2022
Michelle McAllister, Allen D. Blay and Kathryn Kadous
Northern Arizona University, Florida State University and Emory University - Goizueta Business School

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Professional Skepticism; Fraud Brainstorming; Fraud Risk Assessment; Minority Influence; Group decision making.

28.

Improving Complex Audit Judgments: A Framework and Evidence

Downloads 0 (983,043)

Improving Complex Audit Judgments: A Framework and Evidence

Posted: 29 Apr 2019 Last Revised: 11 Jan 2021
Emily E. Griffith, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, Emory University - Goizueta Business School and Indiana University - Kelley School of Business

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Complex estimates; Need for cognition (NFC); Accuracy goal; Goal priming; Professional skepticism; Intervention; Dual-Process theory

Improving Complex Audit Judgments: A Framework and Evidence

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Emily E. Griffith, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, Emory University - Goizueta Business School and Indiana University - Kelley School of Business

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complex estimates, need for cognition (NFC), accuracy goal, goal priming, professional skepticism, dual-process theory

29.

The Role of the Attitudes in Auditing Research and Directions for Future Research

Handbook of Attitudes (2019), 2nd Edition, Albarracin, D., & Johnson, B.T. (Eds.) Routledge (Taylor & Francis Group)
Posted: 13 Aug 2018 Last Revised: 21 Nov 2018
Kathryn Kadous, Christine J. Nolder and Mark E. Peecher
Emory University - Goizueta Business School, Suffolk University and University of Illinois at Urbana-Champaign

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auditor, attitudes, professional skepticism, independence, PCAOB, HSM

30.

How Insights from the 'New' JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 26 Sep 2015 Last Revised: 17 Nov 2015
Emily E. Griffith, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, Emory University - Goizueta Business School and Indiana University - Kelley School of Business

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Audit quality, auditor judgment, judgment and decision making

31.

How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?

Contemporary Accounting Research, Forthcoming
Posted: 13 Mar 2015 Last Revised: 26 Jul 2018
Kathryn Kadous and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School and University of Illinois at Urbana-Champaign - Department of Accountancy

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Intrinsic Motivation, Cognitive Processing, Complex Estimate, Professional Skepticism

32.

Litigation Against Auditors

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willeken, 2013
Posted: 12 Apr 2014
Dain C. Donelson, Kathryn Kadous and John M. McInnis
University of Iowa, Emory University - Goizueta Business School and University of Texas at Austin - Department of Accounting

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33.

Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard

Journal of Behavioral Finance, Forthcoming
Posted: 27 Feb 2012 Last Revised: 25 Oct 2015
Kathryn Kadous, William B. Tayler, Jane M. Thayer and Donald Young
Emory University - Goizueta Business School, Brigham Young University, Georgia Institute of Technology and Indiana University - Kelley School of Business

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Disposition Effect, Self-Regard, Confidence, Mean Reversion, Self-Esteem

34.

Can Reporting Norms Create a Safe Harbor? Jury Verdicts Against Auditors Under Precise and Imprecise Accounting Standards

Kadous, K., & Mercer, M. (2011). Can reporting norms create a safe harbor? Jury verdicts against auditors under precise and imprecise accounting standards. The Accounting Review, 87(2), 565-587.
Posted: 26 Aug 2011 Last Revised: 25 Feb 2014
Kathryn Kadous and Molly Mercer
Emory University - Goizueta Business School and DePaul University

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audit litigation, principles vs. rules, jury decision making, IFRS

35.

Contracting on Contemporaneous vs. Forward-Looking Measures: An Experimental Investigation

Contemporary Accounting Research, Vol. 25, No. 3, 2008
Posted: 01 May 2008
Anne M. Farrell, Kathryn Kadous and Kristy L. Towry
Miami University Farmer School of Business - Department of Accountancy, Emory University - Goizueta Business School and Emory University

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Performance Measurement, Incentives, Effort Allocation, Employment Horizon

36.

The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods

Posted: 12 Feb 2003
Kathryn Kadous, S. Jane (Kennedy) Jollineau and Mark E. Peecher
Emory University - Goizueta Business School, Chapman University - The George L. Argyros School of Business & Economics and University of Illinois at Urbana-Champaign

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objectivity, motivated reasoning, financial reporting, earnings quality

37.

Improving Jurors' Evaluations of Auditors in Negligence Cases

Posted: 21 Jun 2001
Kathryn Kadous
Emory University - Goizueta Business School

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Audit litigation; Audit quality; Outcome effect; Affect as information

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