Kathryn Kadous

Emory University - Goizueta Business School

Professor

1300 Clifton Road

Atlanta, GA 30322-2722

United States

SCHOLARLY PAPERS

35

DOWNLOADS
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Top 4,465

in Total Papers Downloads

9,897

SSRN CITATIONS
Rank 5,191

SSRN RANKINGS

Top 5,191

in Total Papers Citations

189

CROSSREF CITATIONS

46

Scholarly Papers (35)

1.

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
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting and Emory University - Goizueta Business School
Downloads 1,408 (14,534)
Citation 64

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

2.

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 976 (25,196)
Citation 25

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

3.

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 University of Virginia
Downloads 884 (29,032)
Citation 1

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Relevance, Reliability, Fair Value, Valuation

4.

How Do Audit Seniors Respond to Heightened Fraud Risk?

Number of pages: 39 Posted: 28 Jul 2008 Last Revised: 27 Mar 2011
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 769 (35,187)
Citation 17

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

5.
Downloads 494 ( 62,803)
Citation 36

Auditor Mindsets and Audits of Complex Estimates

Number of pages: 47 Posted: 01 Aug 2014 Last Revised: 09 Feb 2020
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 494 (62,153)
Citation 36

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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
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

6.

Do Individual Investors Understand How Social Media Advice Influences Their Investment Decisions?

Number of pages: 51 Posted: 15 May 2017 Last Revised: 30 Jun 2019
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 453 (69,850)
Citation 3

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social media; sentiment; fundamentals; source credibility; tone

7.

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 448 (70,784)
Citation 9

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

8.

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 440 (72,327)
Citation 6

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Judgment and Decision Making, Experiments, Methodology

9.

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 435 (73,359)
Citation 3

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Earnings management; Quantification; Auditing

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 358 (91,355)
Citation 14

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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

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 339 (97,200)
Citation 8

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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

12.

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 308 (108,824)
Citation 3

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

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 University of Virginia
Downloads 299 (111,786)
Citation 7

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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 University of Virginia

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Financial analysts, Herding, Credibility, Attribution

14.

Theory Testing and Process Evidence in Accounting Experiments

Number of pages: 58 Posted: 25 Nov 2019
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management, Emory University - Goizueta Business School, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 290 (116,144)
Citation 15

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

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 273 (123,079)
Citation 7

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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

16.

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 248 (136,653)
Citation 5

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

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 218 (154,442)
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

18.

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

Number of pages: 48 Posted: 03 Jan 2019 Last Revised: 18 May 2020
Sarah E. Bonner, Kathryn Kadous and Tracie M. Majors
University of Southern California, Emory University - Goizueta Business School and University of Southern California
Downloads 212 (158,837)
Citation 1

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habits, cognitive processing, accounting estimates, audit quality, goodwill impairment, fair value

19.

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: 25 Oct 2018
Emory University - Goizueta Business School, TCU - Neeley School of Business, Illinois State University - College of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 203 (165,361)
Citation 7

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

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 195 (171,570)
Citation 1

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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

21.

Improving Complex Audit Judgments: A Framework and Evidence

Number of pages: 56 Posted: 29 Apr 2019 Last Revised: 20 Jul 2020
Emily E. Griffith, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, Emory University - Goizueta Business School and Indiana University - Kelley School of Business
Downloads 176 (188,183)
Citation 6

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

22.

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

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3105566
Number of pages: 43 Posted: 28 Jan 2018 Last Revised: 02 Jun 2019
Michelle McAllister, Allen D. Blay and Kathryn Kadous
Northern Arizona University, Florida State University and Emory University - Goizueta Business School
Downloads 172 (192,000)

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Professional Skepticism, Fraud Brainstorming, Fraud Risk Assessment, Minority Influence

23.

Learning in the Dynamic Audit Environment: A Literature Review

Number of pages: 70 Posted: 18 Dec 2019
Bart Dierynck, Kathryn Kadous and Christian Peters
Tilburg University, Emory University - Goizueta Business School and Tilburg University
Downloads 135 (234,657)
Citation 1

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Auditing, Learning, On-The-Job-Learning, Expertise

24.

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

Number of pages: 52 Posted: 19 Mar 2019 Last Revised: 28 May 2020
Emily E. Griffith, Kathryn Kadous and Chad A. Proell
University of Wisconsin - Madison, Emory University - Goizueta Business School and TCU - Neeley School of Business
Downloads 121 (255,066)

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

25.

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 43 (453,068)

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

26.

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

27.

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

28.

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

29.

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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30.

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
Emory University - Goizueta Business School, Brigham Young University, University of Virginia and Indiana University - Kelley School of Business

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

31.

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

32.

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

33.

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

Posted: 12 Feb 2003
Emory University - Goizueta Business School, 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

34.

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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