{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,6,12]],"date-time":"2025-06-12T19:45:53Z","timestamp":1749757553325},"reference-count":54,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2020,3,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>This study examines the potential for metaphorical priming to promote professional skepticism. Results of an experiment with 99 senior auditors from two Big 4 audit firms indicate that reading metaphors that are entirely unrelated to audit evidence can promote professional skepticism and influence auditors' judgments. Relative to auditor participants who did not read a metaphor, participants who read a metaphor related to concerns about the honesty of the sources of information (client-skeptical metaphor) or concerns about one's own ability to detect problems (self-skeptical metaphor) assessed higher levels of fraud risk. These auditors also perceived that fraud-based explanations were more likely to cause fluctuations in client ratios. Importantly, metaphorical primes improved auditors' fraud-related actions and caused them to focus on issues that were the most likely explanations for the audit evidence. Results suggest that metaphorical priming may represent a powerful and efficient tool for promoting high-quality and professionally skeptical judgments.<\/jats:p>","DOI":"10.2308\/isys-52380","type":"journal-article","created":{"date-parts":[[2019,2,4]],"date-time":"2019-02-04T20:49:46Z","timestamp":1549313386000},"page":"47-60","source":"Crossref","is-referenced-by-count":10,"title":["Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism?"],"prefix":"10.2308","volume":"34","author":[{"given":"Mary P.","family":"Durkin","sequence":"first","affiliation":[{"name":"University of San Diego"}]},{"given":"Jacob M.","family":"Rose","sequence":"additional","affiliation":[{"name":"University of Waikato"},{"name":"Monash University"}]},{"given":"Jay C.","family":"Thibodeau","sequence":"additional","affiliation":[{"name":"Bentley University"}]}],"member":"1112","published-online":{"date-parts":[[2019,2,4]]},"reference":[{"key":"2024082915322150300_i1558-7959-34-1-47-Arnold1","doi-asserted-by":"crossref","unstructured":"Arnold,\n              V.,\n            \n            \n              Clark,\n              N.\n            \n            \n              Collier,\n              P. A.\n            \n            \n              Leech,\n              S. A.\n             and\n\t\t\t\t\t\t\tSutton.S. G.\n          2004.\n\t\t\t\t\t\tExplanation provision and use in an intelligent decision aid.\n\t\t\t\t\t\tIntelligent Systems in Accounting, Finance & Management 12 (1): 5\u201327.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1002\/isaf.222","DOI":"10.1002\/isaf.222"},{"key":"2024082915322150300_i1558-7959-34-1-47-Asare1","doi-asserted-by":"crossref","unstructured":"Asare,\n              K.,\n             and\n\t\t\t\t\t\t\tWrightA.\n          2004.\n\t\t\t\t\t\tThe effectiveness of alternative risk assessment and program planning tools in a fraud setting.\n\t\t\t\t\t\tContemporary Accounting Research21 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t325\u2013\n\t\t\t\t\t\t352.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1506\/L20L-7FUM-FPCB-7BE2","DOI":"10.1506\/L20L-7FUM-FPCB-7BE2"},{"key":"2024082915322150300_i1558-7959-34-1-47-Bargh1","doi-asserted-by":"crossref","unstructured":"Bargh,\n              J. A.,\n             and\n\t\t\t\t\t\t\tChartrandT.\n          1999.\n\t\t\t\t\t\tThe unbearable automaticity of being.\n\t\t\t\t\t\tThe American Psychologist54 (\n\t\t\t\t\t\t7):\n\t\t\t\t\t\t462\u2013\n\t\t\t\t\t\t479.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1037\/0003-066X.54.7.462","DOI":"10.1037\/\/0003-066X.54.7.462"},{"key":"2024082915322150300_i1558-7959-34-1-47-Bargh2","doi-asserted-by":"crossref","unstructured":"Bargh,\n              J.,\n            \n            \n              Gollwitzer\n              P.,\n            \n            \n              Lee-Chai\n              A.,\n            \n            \n              Barndollar\n              K.,\n             and\n\t\t\t\t\t\t\tTr\u00f6tschelR.\n          2001.\n\t\t\t\t\t\tThe automated will: Nonconscious activation and pursuit of behavioral goals.\n\t\t\t\t\t\tJournal of Personality and Social Psychology81 (\n\t\t\t\t\t\t6):\n\t\t\t\t\t\t1014\u2013\n\t\t\t\t\t\t1027.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1037\/0022-3514.81.6.1014","DOI":"10.1037\/\/0022-3514.81.6.1014"},{"key":"2024082915322150300_i1558-7959-34-1-47-Bauer1","doi-asserted-by":"crossref","unstructured":"Bauer,\n              T. D.\n            \n          \n          2015.\n\t\t\t\t\t\tThe effects of client identity strength and professional identity salience on auditor judgments.\n\t\t\t\t\t\tThe Accounting Review90 (\n\t\t\t\t\t\t1):\n\t\t\t\t\t\t95\u2013\n\t\t\t\t\t\t114.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr-50863","DOI":"10.2308\/accr-50863"},{"key":"2024082915322150300_i1558-7959-34-1-47-Bell1","unstructured":"Bell,\n              T.,\n            \n            \n              Peecher\n              M.,\n             and\n\t\t\t\t\t\t\tSolomonI.\n          2005.\n\t\t\t\t\t\tThe 21st Century Public Company Audit: Conceptual Elements of KPMG's Global Audit Methodology.\n\t\t\t\t\t\tNew York, NY:\n\t\t\t\t\t\tKPMG International."},{"key":"2024082915322150300_i1558-7959-34-1-47-Bierstaker1","doi-asserted-by":"crossref","unstructured":"Bierstaker,\n              J.,\n            \n            \n              Downey\n              D.,\n            \n            \n              Rose\n              J.,\n             and\n\t\t\t\t\t\t\tThibodeauJ.\n          2018.\n\t\t\t\t\t\tEffects of stories and checklist decision aids on knowledge structure development and auditor judgment.\n\t\t\t\t\t\tJournal of Information Systems32 (\n\t\t\t\t\t\t1):\n\t\t\t\t\t\t1\u2013\n\t\t\t\t\t\t24.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-51913","DOI":"10.2308\/isys-51913"},{"key":"2024082915322150300_i1558-7959-34-1-47-Bloomfield1","unstructured":"Bloomfield,\n              R.\n            \n          \n          1995.\n\t\t\t\t\t\tStrategic dependence and inherent risk assessments.\n\t\t\t\t\t\tThe Accounting Review (\n\t\t\t\t\t\tJanuary):\n\t\t\t\t\t\t71\u2013\n\t\t\t\t\t\t90."},{"key":"2024082915322150300_i1558-7959-34-1-47-Boroditsky1","doi-asserted-by":"crossref","unstructured":"Boroditsky,\n              L.\n            \n          \n          2000.\n\t\t\t\t\t\tMetaphoric structuring: Understanding time through spatial metaphors.\n\t\t\t\t\t\tCognition75 (\n\t\t\t\t\t\t1):\n\t\t\t\t\t\t1\u2013\n\t\t\t\t\t\t28.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1016\/S0010-0277(99)00073-6","DOI":"10.1016\/S0010-0277(99)00073-6"},{"key":"2024082915322150300_i1558-7959-34-1-47-Boroditsky2","doi-asserted-by":"crossref","unstructured":"Boroditsky,\n              L.,\n             and\n\t\t\t\t\t\t\tRamscarM.\n          2002.\n\t\t\t\t\t\tThe roles of body and mind in abstract thought.\n\t\t\t\t\t\tPsychological Science13 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t185\u2013\n\t\t\t\t\t\t189.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1467-9280.00434","DOI":"10.1111\/1467-9280.00434"},{"key":"2024082915322150300_i1558-7959-34-1-47-CenterforAuditQualityCAQ1","unstructured":"Center for Audit Quality (CAQ).\n\t\t\t\t\t\t2014.\n\t\t\t\t\t\tProfessional Judgment Resource.\n\t\t\t\t\t\tWashington, DC:\n\t\t\t\t\t\tCAQ."},{"key":"2024082915322150300_i1558-7959-34-1-47-Chaiken1","doi-asserted-by":"crossref","unstructured":"Chaiken,\n              S.,\n             and\n\t\t\t\t\t\t\tMaheswaranD.\n          1994.\n\t\t\t\t\t\tHeuristic processing can bias systematic processing: Effects of source credibility, argument ambiguity, and task importance on attitude judgment.\n\t\t\t\t\t\tJournal of Personality and Social Psychology66 (\n\t\t\t\t\t\t3):\n\t\t\t\t\t\t460\u2013\n\t\t\t\t\t\t473.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1037\/0022-3514.66.3.460","DOI":"10.1037\/\/0022-3514.66.3.460"},{"key":"2024082915322150300_i1558-7959-34-1-47-Choo1","unstructured":"Choo,\n              F.,\n             and\n\t\t\t\t\t\t\tTanK.\n          2000.\n\t\t\t\t\t\tInstruction, skepticism, and accounting students' ability to detect frauds in auditing.\n\t\t\t\t\t\tJournal of the Academy of Business Education1 (\n\t\t\t\t\t\t3):\n\t\t\t\t\t\t472\u2013\n\t\t\t\t\t\t487."},{"key":"2024082915322150300_i1558-7959-34-1-47-Dowling1","doi-asserted-by":"crossref","unstructured":"Dowling,\n              C.,\n             and\n\t\t\t\t\t\t\tLeechS.\n          2007.\n\t\t\t\t\t\tAudit support systems and decision aids: Current practice and opportunities for future research.\n\t\t\t\t\t\tInternational Journal of Accounting Information Systems8 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t92\u2013\n\t\t\t\t\t\t116.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2007.04.001","DOI":"10.1016\/j.accinf.2007.04.001"},{"key":"2024082915322150300_i1558-7959-34-1-47-Fetterman1","doi-asserted-by":"crossref","unstructured":"Fetterman,\n              A. K.,\n             and\n\t\t\t\t\t\t\tRobinsonM.\n          2013.\n\t\t\t\t\t\tDo you use your head or follow your heart? Self-location predicts personality, emotion, decision making, and performance.\n\t\t\t\t\t\tJournal of Personality and Social Psychology105 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t316\u2013\n\t\t\t\t\t\t334.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1037\/a0033374","DOI":"10.1037\/a0033374"},{"key":"2024082915322150300_i1558-7959-34-1-47-Galinsky1","doi-asserted-by":"crossref","unstructured":"Galinsky,\n              A.,\n             and\n\t\t\t\t\t\t\tGlucksbergS.\n          2000.\n\t\t\t\t\t\tInhibition of the literal: Metaphors and idioms as judgmental primes.\n\t\t\t\t\t\tSocial Cognition18 (\n\t\t\t\t\t\t1):\n\t\t\t\t\t\t35\u2013\n\t\t\t\t\t\t54.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1521\/soco.2000.18.1.35","DOI":"10.1521\/soco.2000.18.1.35"},{"key":"2024082915322150300_i1558-7959-34-1-47-Gentner1","doi-asserted-by":"crossref","unstructured":"Gentner,\n              D.,\n            \n            \n              Bowdle\n              B.,\n             and\n\t\t\t\t\t\t\tWolffP.\n          2001.\n\t\t\t\t\t\tMetaphor is like analogy.\n\t\t\t\t\t\tInThe Analogical Mind: Theory and Phenomena,\n\t\t\t\t\t\tedited byGentnerD.,HolyoakK. J., and\n\t\t\t\t\t\t\tKokinovB. .\n\t\t\t\t\t\tCambridge, MA:\n\t\t\t\t\t\tMIT Press.","DOI":"10.7551\/mitpress\/1251.003.0010"},{"key":"2024082915322150300_i1558-7959-34-1-47-Gibbs1","doi-asserted-by":"crossref","unstructured":"Gibbs,\n              R.\n            \n          \n          1992.\n\t\t\t\t\t\tCategorization and metaphor understanding.\n\t\t\t\t\t\tPsychological Review99 (\n\t\t\t\t\t\t3):\n\t\t\t\t\t\t572\u2013\n\t\t\t\t\t\t577.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1037\/0033-295X.99.3.572","DOI":"10.1037\/\/0033-295X.99.3.572"},{"key":"2024082915322150300_i1558-7959-34-1-47-Glover1","doi-asserted-by":"crossref","unstructured":"Glover,\n              M.,\n            \n            \n              Prawitt\n              D.,\n            \n            \n              Schultz,\n              J.\n              Jr.,\n             and\n\t\t\t\t\t\t\tZimbelmanM. F.\n          2003.\n\t\t\t\t\t\tA test of changes in auditors' fraud-related planning judgments since the issuance of SAS No. 82.\n\t\t\t\t\t\tAuditing: A Journal of Practice & Theory22 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t237\u2013\n\t\t\t\t\t\t251.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2308\/aud.2003.22.2.237","DOI":"10.2308\/aud.2003.22.2.237"},{"key":"2024082915322150300_i1558-7959-34-1-47-Goldfarb1","doi-asserted-by":"crossref","unstructured":"Goldfarb,\n              L.,\n            \n            \n              Aisenberg\n              D.,\n             and\n\t\t\t\t\t\t\tHenikA.\n          2011.\n\t\t\t\t\t\tThink the thought, walk the walk\u2014Social priming reduces the Stroop effect.\n\t\t\t\t\t\tCognition118 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t193\u2013\n\t\t\t\t\t\t200.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.cognition.2010.11.004","DOI":"10.1016\/j.cognition.2010.11.004"},{"key":"2024082915322150300_i1558-7959-34-1-47-Grenier1","doi-asserted-by":"crossref","unstructured":"Grenier,\n              J.\n            \n          \n          2017.\n\t\t\t\t\t\tEncouraging professional skepticism in the industry specialization era.\n\t\t\t\t\t\tJournal of Business Ethics142 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t241\u2013\n\t\t\t\t\t\t256.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1007\/s10551-016-3155-1","DOI":"10.1007\/s10551-016-3155-1"},{"key":"2024082915322150300_i1558-7959-34-1-47-Griffith1","doi-asserted-by":"crossref","unstructured":"Griffith,\n              E.,\n            \n            \n              Hammersley\n              J.,\n            \n            \n              Kadous\n              K.,\n             and\n\t\t\t\t\t\t\tYoungD.\n          2015.\n\t\t\t\t\t\tAuditor mindsets and audit of complex estimates.\n\t\t\t\t\t\tJournal of Accounting Research53 (\n\t\t\t\t\t\t1):\n\t\t\t\t\t\t49\u2013\n\t\t\t\t\t\t77.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1475-679X.12066","DOI":"10.1111\/1475-679X.12066"},{"key":"2024082915322150300_i1558-7959-34-1-47-Griffith2","doi-asserted-by":"crossref","unstructured":"Griffith,\n              E.,\n            \n            \n              Kadous\n              K.,\n             and\n\t\t\t\t\t\t\tYoungD.\n          2016.\n\t\t\t\t\t\tHow insights from the \u201cnew\u201d JDM research can improve auditor judgment: Fundamental research questions and methodological advice.\n\t\t\t\t\t\tAuditing: A Journal of Practice & Theory35 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t1\u2013\n\t\t\t\t\t\t22.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-51347","DOI":"10.2308\/ajpt-51347"},{"key":"2024082915322150300_i1558-7959-34-1-47-Hammersley1","doi-asserted-by":"crossref","unstructured":"Hammersley,\n              S.,\n            \n            \n              Bamber\n              E. M.,\n             and\n\t\t\t\t\t\t\tCarpenterT.\n          2010.\n\t\t\t\t\t\tThe influence of documentation specificity and priming on auditors' fraud risk assessments and evidence evaluation decisions.\n\t\t\t\t\t\tThe Accounting Review85 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t547\u2013\n\t\t\t\t\t\t571.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.2010.85.2.547","DOI":"10.2308\/accr.2010.85.2.547"},{"key":"2024082915322150300_i1558-7959-34-1-47-Hilton1","doi-asserted-by":"crossref","unstructured":"Hilton,\n              J.,\n            \n            \n              Fein\n              S.,\n             and\n\t\t\t\t\t\t\tMillerD.\n          1993.\n\t\t\t\t\t\tSuspicion and dispositional inference.\n\t\t\t\t\t\tPersonality and Social Psychology Bulletin19 (\n\t\t\t\t\t\t5):\n\t\t\t\t\t\t501\u2013\n\t\t\t\t\t\t512.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1177\/0146167293195003","DOI":"10.1177\/0146167293195003"},{"key":"2024082915322150300_i1558-7959-34-1-47-Hurtt1","unstructured":"Hurtt,\n              K.,\n            \n            \n              Eining\n              M.,\n             and\n\t\t\t\t\t\t\tPlumleeD.\n          2012.\n\t\t\t\t\t\tAn experimental examination of professional skepticism.\n\t\t\t\t\t\tWorking paper, Baylor University and The University of Utah."},{"key":"2024082915322150300_i1558-7959-34-1-47-Hurtt2","doi-asserted-by":"crossref","unstructured":"Hurtt,\n              K.,\n            \n            \n              Brown-Liburd\n              H.,\n            \n            \n              Earley\n              C.,\n             and\n\t\t\t\t\t\t\tKrishnamoorthyG.\n          2013.\n\t\t\t\t\t\tResearch on auditor professional skepticism: Literature synthesis and opportunities for future research.\n\t\t\t\t\t\tAuditing: A Journal of Practice & Theory32(Supplement):45\u2013\n\t\t\t\t\t\t97.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-50361","DOI":"10.2308\/ajpt-50361"},{"key":"2024082915322150300_i1558-7959-34-1-47-Kadous1","doi-asserted-by":"crossref","unstructured":"Kadous,\n              K.,\n             and\n\t\t\t\t\t\t\tZhouY.\n          2014.\n\t\t\t\t\t\tMotivating auditor skepticism.\n\t\t\t\t\t\tWorking paper, Emory University.","DOI":"10.2139\/ssrn.2576984"},{"key":"2024082915322150300_i1558-7959-34-1-47-Knapp1","doi-asserted-by":"crossref","unstructured":"Knapp,\n              C.,\n             and\n\t\t\t\t\t\t\tKnappM.\n          2001.\n\t\t\t\t\t\tThe effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures.\n\t\t\t\t\t\tAccounting, Organizations and Society26 (\n\t\t\t\t\t\t1):\n\t\t\t\t\t\t25\u2013\n\t\t\t\t\t\t37.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1016\/S0361-3682(00)00005-2","DOI":"10.1016\/S0361-3682(00)00005-2"},{"key":"2024082915322150300_i1558-7959-34-1-47-KPMG1","unstructured":"KPMG.\n\t\t\t\t\t\t2011.\n\t\t\t\t\t\tElevating professional judgment in accounting and auditing: The KPMG professional judgment framework.\n\t\t\t\t\t\tAvailable at: https:\/\/www.kpmguniversityconnection.com\/University\/view\/curriculum\/?module_id=40"},{"key":"2024082915322150300_i1558-7959-34-1-47-Lakoff1","doi-asserted-by":"crossref","unstructured":"Lakoff,\n              G.,\n             and\n\t\t\t\t\t\t\tJohnsonM.\n          1980.\n\t\t\t\t\t\tConceptual metaphor in everyday language.\n\t\t\t\t\t\tThe Journal of Philosophy77 (\n\t\t\t\t\t\t8):\n\t\t\t\t\t\t453\u2013\n\t\t\t\t\t\t486.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2307\/2025464","DOI":"10.2307\/2025464"},{"key":"2024082915322150300_i1558-7959-34-1-47-Libby1","doi-asserted-by":"crossref","unstructured":"Libby,\n              R.\n            \n          \n          1985.\n\t\t\t\t\t\tAvailability and the generation of hypotheses in analytical review.\n\t\t\t\t\t\tJournal of Accounting Research23 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t648\u2013\n\t\t\t\t\t\t667.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2307\/2490831","DOI":"10.2307\/2490831"},{"key":"2024082915322150300_i1558-7959-34-1-47-Libby2","doi-asserted-by":"crossref","unstructured":"Libby,\n              R.,\n             and\n\t\t\t\t\t\t\tFrederickD.\n          1990.\n\t\t\t\t\t\tExperience and the ability to explain audit findings.\n\t\t\t\t\t\tJournal of Accounting Research28 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t348\u2013\n\t\t\t\t\t\t367.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2307\/2491154","DOI":"10.2307\/2491154"},{"key":"2024082915322150300_i1558-7959-34-1-47-McMillan1","unstructured":"McMillan,\n              J.,\n             and\n\t\t\t\t\t\t\tWhiteR.\n          1993.\n\t\t\t\t\t\tAuditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation and professional skepticism.\n\t\t\t\t\t\tThe Accounting Review68:\n\t\t\t\t\t\t443\u2013\n\t\t\t\t\t\t465."},{"key":"2024082915322150300_i1558-7959-34-1-47-Nelson1","doi-asserted-by":"crossref","unstructured":"Nelson,\n              M.\n            \n          \n          2009.\n\t\t\t\t\t\tA model and literature review of professional skepticism in auditing.\n\t\t\t\t\t\tAuditing: A Journal of Practice & Theory28 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\t1\u2013\n\t\t\t\t\t\t34.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2308\/aud.2009.28.2.1","DOI":"10.2308\/aud.2009.28.2.1"},{"key":"2024082915322150300_i1558-7959-34-1-47-Nolder1","doi-asserted-by":"crossref","unstructured":"Nolder,\n              C.,\n             and\n\t\t\t\t\t\t\tKadousK.\n          2018.\n\t\t\t\t\t\tGrounding the professional skepticism construct in mindset and attitude theory: A way forward.\n\t\t\t\t\t\tAccounting, Organizations and Society67:\n\t\t\t\t\t\t1\u2013\n\t\t\t\t\t\t14.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.aos.2018.03.010","DOI":"10.1016\/j.aos.2018.03.010"},{"key":"2024082915322150300_i1558-7959-34-1-47-Peecher1","doi-asserted-by":"crossref","unstructured":"Peecher,\n              M.\n            \n          \n          1996.\n\t\t\t\t\t\tThe influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence.\n\t\t\t\t\t\tJournal of Accounting Research34 (\n\t\t\t\t\t\t1):\n\t\t\t\t\t\t125\u2013\n\t\t\t\t\t\t141.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2307\/2491335","DOI":"10.2307\/2491335"},{"key":"2024082915322150300_i1558-7959-34-1-47-Peytcheva1","doi-asserted-by":"crossref","unstructured":"Peytcheva,\n              M.\n            \n          \n          2014.\n\t\t\t\t\t\tProfessional skepticism and auditor cognitive performance in a hypothesis-testing task.\n\t\t\t\t\t\tManagerial Auditing Journal29 (\n\t\t\t\t\t\t1):\n\t\t\t\t\t\t27\u2013\n\t\t\t\t\t\t49.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1108\/MAJ-04-2013-0852","DOI":"10.1108\/MAJ-04-2013-0852"},{"key":"2024082915322150300_i1558-7959-34-1-47-PublicCompanyAccountingOversightBoardPCAOB1","unstructured":"Public Company Accounting Oversight Board (PCAOB).\n\t\t\t\t\t\t2008.\n\t\t\t\t\t\tReport on the PCAOB's 2004, 2005, 2006, and 2007 Inspections of Domestic Annually Inspected Firms. Release No. 2008-008.\n\t\t\t\t\t\tWashington, DC:\n\t\t\t\t\t\tPCAOB."},{"key":"2024082915322150300_i1558-7959-34-1-47-PublicCompanyAccountingOversightBoardPCAOB2","unstructured":"Public Company Accounting Oversight Board (PCAOB).\n\t\t\t\t\t\t2012.\n\t\t\t\t\t\tStaff Audit Practice Alert No. 10: Maintaining and Applying Professional Skepticism in Audits.\n\t\t\t\t\t\tWashington, DC:\n\t\t\t\t\t\tPCAOB."},{"key":"2024082915322150300_i1558-7959-34-1-47-PublicCompanyAccountingOversightBoardPCAOB3","unstructured":"Public Company Accounting Oversight Board (PCAOB).\n\t\t\t\t\t\t2014.\n\t\t\t\t\t\tStaff Audit Practice Alert No. 12: Matters Related to Auditing Revenue in an Audit of Financial Statements.\n\t\t\t\t\t\tWashington, DC:\n\t\t\t\t\t\tPCAOB."},{"key":"2024082915322150300_i1558-7959-34-1-47-Quadackers1","doi-asserted-by":"crossref","unstructured":"Quadackers,\n              L.,\n            \n            \n              Groot\n              T.,\n             and\n\t\t\t\t\t\t\tWrightA.\n          2014.\n\t\t\t\t\t\tAuditors' professional skepticism: Neutrality versus presumptive doubt.\n\t\t\t\t\t\tContemporary Accounting Research31 (\n\t\t\t\t\t\t3):\n\t\t\t\t\t\t639\u2013\n\t\t\t\t\t\t657.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1911-3846.12052","DOI":"10.1111\/1911-3846.12052"},{"key":"2024082915322150300_i1558-7959-34-1-47-Rasso1","doi-asserted-by":"crossref","unstructured":"Rasso,\n              J. T.\n            \n          \n          2015.\n\t\t\t\t\t\tConstrual instructions and professional skepticism in evaluating complex estimates.\n\t\t\t\t\t\tAccounting, Organizations and Society46:\n\t\t\t\t\t\t44\u2013\n\t\t\t\t\t\t55.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.aos.2015.03.003","DOI":"10.1016\/j.aos.2015.03.003"},{"key":"2024082915322150300_i1558-7959-34-1-47-Reddy1","unstructured":"Reddy,\n              M. J.\n            \n          \n          1979.\n\t\t\t\t\t\tThe conduit metaphor.\n\t\t\t\t\t\tInMetaphor and Thought,\n\t\t\t\t\t\tedited byOrtonyA., ,\n\t\t\t\t\t\t284\u2013\n\t\t\t\t\t\t324.\n\t\t\t\t\t\tCambridge, U.K.:\n\t\t\t\t\t\tCambridge University Press."},{"key":"2024082915322150300_i1558-7959-34-1-47-Rose1","doi-asserted-by":"crossref","unstructured":"Rose,\n              J.\n            \n          \n          2007.\n\t\t\t\t\t\tAttention to evidence of aggressive financial reporting and intentional misstatement judgments: Effects of experience and trust.\n\t\t\t\t\t\tBehavioral Research in Accounting19:\n\t\t\t\t\t\t215\u2013\n\t\t\t\t\t\t230.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2308\/bria.2007.19.1.215","DOI":"10.2308\/bria.2007.19.1.215"},{"key":"2024082915322150300_i1558-7959-34-1-47-Rose2","doi-asserted-by":"crossref","unstructured":"Rose,\n              J. M.,\n             and\n\t\t\t\t\t\t\tWolfeC. J.\n          2000.\n\t\t\t\t\t\tThe effects of system design alternatives on the acquisition of tax knowledge from a computerized tax decision aid.\n\t\t\t\t\t\tAccounting, Organizations and Society25 (\n\t\t\t\t\t\t3):\n\t\t\t\t\t\t285\u2013\n\t\t\t\t\t\t306.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1016\/S0361-3682(99)00048-3","DOI":"10.1016\/S0361-3682(99)00048-3"},{"key":"2024082915322150300_i1558-7959-34-1-47-Schul1","doi-asserted-by":"crossref","unstructured":"Schul,\n              Y.,\n            \n            \n              Burnstein\n              E.,\n             and\n\t\t\t\t\t\t\tBardiA.\n          1996.\n\t\t\t\t\t\tDealing with deceptions that are difficult to detect: Encoding and judgment as a function of preparing to receive invalid information.\n\t\t\t\t\t\tJournal of Experimental Social Psychology32 (\n\t\t\t\t\t\t3):\n\t\t\t\t\t\t228\u2013\n\t\t\t\t\t\t253.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1006\/jesp.1996.0011","DOI":"10.1006\/jesp.1996.0011"},{"key":"2024082915322150300_i1558-7959-34-1-47-Shaub1","unstructured":"Shaub,\n              M.\n            \n          \n          1996.\n\t\t\t\t\t\tTrust and suspicion: The effects of situational and dispositional factors on auditors' trust of clients.\n\t\t\t\t\t\tBehavioral Research in Accounting8:\n\t\t\t\t\t\t154\u2013\n\t\t\t\t\t\t174."},{"key":"2024082915322150300_i1558-7959-34-1-47-Shaub2","unstructured":"Shaub,\n              M.,\n             and\n\t\t\t\t\t\t\tLawrenceJ.\n          1996.\n\t\t\t\t\t\tEthics, experience, and professional skepticism: A situational analysis.\n\t\t\t\t\t\tBehavioral Research in Accounting8:\n\t\t\t\t\t\t(Supplement):124\u2013\n\t\t\t\t\t\t157."},{"key":"2024082915322150300_i1558-7959-34-1-47-Slobin1","doi-asserted-by":"crossref","unstructured":"Slobin,\n              D. I.\n            \n          \n          2003.\n\t\t\t\t\t\tLanguage and thought online: Cognitive consequences of linguistic relativity.\n\t\t\t\t\t\tInLanguage in Mind: Advances in the Study of Language and Thought,\n\t\t\t\t\t\tedited byGentnerD. and\n\t\t\t\t\t\t\tGoldin-MeadowS., ,\n\t\t\t\t\t\t157\u2013\n\t\t\t\t\t\t192.\n\t\t\t\t\t\tCambridge, MA:\n\t\t\t\t\t\tMIT Press.","DOI":"10.7551\/mitpress\/4117.003.0013"},{"key":"2024082915322150300_i1558-7959-34-1-47-Tetlock1","doi-asserted-by":"crossref","unstructured":"Tetlock,\n              P.,\n            \n            \n              Skitka\n              L.,\n             and\n\t\t\t\t\t\t\tBoettgerR.\n          1989.\n\t\t\t\t\t\tSocial and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering.\n\t\t\t\t\t\tJournal of Personality and Social Psychology57 (\n\t\t\t\t\t\t4):\n\t\t\t\t\t\t632\u2013\n\t\t\t\t\t\t640.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1037\/0022-3514.57.4.632","DOI":"10.1037\/\/0022-3514.57.4.632"},{"key":"2024082915322150300_i1558-7959-34-1-47-Thibodeau1","doi-asserted-by":"crossref","unstructured":"Thibodeau,\n              P.,\n             and\n\t\t\t\t\t\t\tBoroditskyL.\n          2011.\n\t\t\t\t\t\tMetaphors we think with: The role of metaphor in reasoning.\n\t\t\t\t\t\tPLoS One6 (\n\t\t\t\t\t\t2):\n\t\t\t\t\t\te16782.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1371\/journal.pone.0016782","DOI":"10.1371\/journal.pone.0016782"},{"key":"2024082915322150300_i1558-7959-34-1-47-Young1","doi-asserted-by":"crossref","unstructured":"Young,\n              J.\n            \n          \n          2001.\n\t\t\t\t\t\tRisk(ing) metaphors.\n\t\t\t\t\t\tCritical Perspectives on Accounting12 (\n\t\t\t\t\t\t5):\n\t\t\t\t\t\t607\u2013\n\t\t\t\t\t\t625.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.1006\/cpac.2000.0455","DOI":"10.1006\/cpac.2000.0455"},{"key":"2024082915322150300_i1558-7959-34-1-47-Zimbelman1","doi-asserted-by":"crossref","unstructured":"Zimbelman,\n              M.\n            \n          \n          1997.\n\t\t\t\t\t\tThe effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions.\n\t\t\t\t\t\tJournal of Accounting Research35:\n\t\t\t\t\t\t75\u2013\n\t\t\t\t\t\t94.\n\t\t\t\t\t\thttps:\/\/doi.org\/10.2307\/2491454","DOI":"10.2307\/2491454"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/34\/1\/47\/9294\/i1558-7959-34-1-47.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/34\/1\/47\/9294\/i1558-7959-34-1-47.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T17:12:13Z","timestamp":1724951533000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/34\/1\/47\/1139\/Can-Simple-Metaphors-Be-Used-as-Decision-Aids-to"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2019,2,4]]},"references-count":54,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2019,2,4]]},"published-print":{"date-parts":[[2020,3,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-52380","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"type":"electronic","value":"1558-7959"},{"type":"print","value":"0888-7985"}],"subject":[],"published":{"date-parts":[[2019,2,4]]}}}