Kathryn Kadous

Emory University - Goizueta Business School

Professor

1300 Clifton Road

Atlanta, GA 30322-2722

United States

SCHOLARLY PAPERS

27

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CITATIONS
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Top 7,989

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58

Scholarly Papers (27)

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 1,183 (11,627)
Citation 4

Abstract:

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

2.

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 768 (22,973)
Citation 2

Abstract:

Relevance, Reliability, Fair Value, Valuation

3.

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 644 (28,729)
Citation 5

Abstract:

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

4.

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 398 (57,329)

Abstract:

Earnings management; Quantification; Auditing

Auditor Mindsets and Audits of Complex Estimates

Number of pages: 47 Posted: 01 Aug 2014 Last Revised: 25 Oct 2015
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 393 (61,252)

Abstract:

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

Abstract:

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

6.
Downloads 349 ( 71,025)
Citation 10

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 349 (70,425)
Citation 10

Abstract:

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

Abstract:

Quantification, accounting, persuasion, measurement

Quantification and Persuasion in Managerial Judgment

Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Posted: 05 Jun 2005
Kathryn Kadous, Lisa Koonce and Kristy L. Towry
Emory University - Goizueta Business School, University of Texas and Emory University

Abstract:

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, American University - Kogod School of Business and DePaul University
Downloads 318 (78,461)
Citation 15

Abstract:

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, American University - Kogod School of Business and DePaul University

Abstract:

counter-explanation, availability, EPS, forecast optimism

8.

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 Georgia and University of Illinois at Urbana-Champaign
Downloads 312 (65,326)
Citation 2

Abstract:

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

9.

Grounding Measurement of Professional Skepticism in Mindset and Attitude Theory: A Way Forward

Number of pages: 46 Posted: 16 Nov 2014 Last Revised: 12 Mar 2017
Christine J. Nolder and Kathryn Kadous
Suffolk University and Emory University - Goizueta Business School
Downloads 296 (31,928)

Abstract:

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

10.

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 275 (85,291)
Citation 4

Abstract:

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 269 (94,716)
Citation 3

Abstract:

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

Abstract:

Financial analysts, Herding, Credibility, Attribution

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 and Brigham Young University
Downloads 256 (99,758)
Citation 5

Abstract:

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 and Brigham Young University

Abstract:

Confirmation bias, information search, practice risk, path analysis

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 205 (125,027)
Citation 4

Abstract:

escalation of commitment, mental representations, justification, accountability

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

Contemporary Accounting Research, Vol. 21, No. 1, Spring 2004
Posted: 23 Dec 2003
Kathryn Kadous and Lisa M. Sedor
Emory University - Goizueta Business School and DePaul University

Abstract:

Escalation of commitment; Mental representations; Justification; Accountability

14.

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

Number of pages: 46 Posted: 13 Mar 2015 Last Revised: 20 Dec 2016
Kathryn Kadous and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 194 (50,954)

Abstract:

Intrinsic Motivation, Cognitive Processing, Complex Estimate, Professional Skepticism

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
Downloads 191 (133,702)
Citation 4

Abstract:

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

Contemporary Accounting Research, Vol. 18, No. 3, Fall 2001
Posted: 09 Jul 2001
Kathryn Kadous and Anne M. Magro
Emory University - Goizueta Business School and George Mason University

Abstract:

Tax professionals, Hindsight, Practice risk, Accumulated earnings tax

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 161 (118,047)

Abstract:

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

17.

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

Abstract:

Audit quality, auditor judgment, judgment and decision making

18.

Undue Influence? The Effect of Social Media Advice on Investment Decisions

Number of pages: 46 Posted: 15 May 2017
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 0 (181,697)

Abstract:

social media; sentiment; fundamentals; source credibility; tone

19.

Upward Communication of Audit Issues: The Effects of Issue Ambiguity and Intrinsic Motivation

Number of pages: 45 Posted: 15 Apr 2017 Last Revised: 19 Apr 2017
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 0 (290,850)

Abstract:

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

20.

Maximizing the Contribution of JDM-Style Experiments in Accounting

Number of pages: 38 Posted: 24 Dec 2016 Last Revised: 26 Dec 2016
Kathryn Kadous and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 0 (92,249)

Abstract:

Judgment and Decision Making, Experiments, Methodology

21.

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 Texas at Austin - McCombs School of Business, Emory University - Goizueta Business School and University of Texas at Austin - Department of Accounting

Abstract:

22.

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

Abstract:

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

23.

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

Abstract:

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

24.

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

Abstract:

Performance Measurement, Incentives, Effort Allocation, Employment Horizon

25.

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

The Accounting Review, Forthcoming
Posted: 12 Feb 2003
Emory University - Goizueta Business School, University of San Diego - School of Business and University of Illinois at Urbana-Champaign

Abstract:

objectivity, motivated reasoning, financial reporting, earnings quality

26.

Improving Jurors' Evaluations of Auditors in Negligence Cases

Contemporary Accounting Research, Vol. 18, No. 3, Fall 2001
Posted: 21 Jun 2001
Kathryn Kadous
Emory University - Goizueta Business School

Abstract:

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

27.

The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses

Accounting Review, Vol. 75, No. 3, July 2000
Posted: 20 Mar 2000
Kathryn Kadous
Emory University - Goizueta Business School

Abstract: