Kimberly K. Moreno

Universidad del Noreste — Mexico

Business, Management and Accounting · Social Sciences

12h-index814citations37works0.52yr avg
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Research Topics

Auditing, Earnings Management, Governance(23), Decision-Making and Behavioral Economics(11), Accounting and Organizational Management(10), Experimental Behavioral Economics Studies(4), Forecasting Techniques and Applications(3)

Publications37 total

How Does an Audit Committee That Encourages Perspective Taking Impact Auditor and Client Judgments During Accounting Disagreements?
Current Issues in Auditing·2024Open Access
The Impact of Offsetting Internal Attributions on Investor Judgments
Journal of Behavioral Finance·2024· 1 cited
Feedback, Evaluation, and Grading
2023
The Impact of Client Response Time and Message Processing Fluency on Staff Auditor Judgment
Auditing A Journal of Practice & Theory·2022· 3 cited
How Do Client-Provided Benchmarking Data Impact Auditors' Evaluations of Level 3 Fair Value Discount Rate Assumptions?
Current Issues in Auditing·2021· 3 citedOpen Access
The Impact of the Big Fish Effect on Investor Reactions to Financial and Nonfinancial Disclosure
Journal of Behavioral Finance·2020· 4 cited
The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes
2020
The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes
Auditing A Journal of Practice & Theory·2020· 11 cited
The Impact of Benchmark Set Composition on Auditors' Level 3 Fair Value Judgments
The Accounting Review·2019· 10 cited
Audit Reviewers' Judgments in Multiple Client Audit Environments
Behavioral Research in Accounting·2017· 12 cited
The Influence of Audit Committee Intervention Approach on Auditor and Client Judgments During Accounting Disputes
SSRN Electronic Journal·2016· 3 citedOpen Access
The Role of Informal Controls and a Bargaining Opponent's Emotions on Transfer Pricing Judgments
Contemporary Accounting Research·2016· 12 cited
The Role of Account Subjectivity and Risk of Material Misstatement on Auditors' Internal Audit Reliance Judgments
Accounting Horizons·2015· 15 cited
The Impact of Multiple Tax Returns on Tax Compliance Behavior
Behavioral Research in Accounting·2014· 11 cited
The Role of Task Subjectivity and Risk of Material Misstatement on Auditors’ Configural Processing in Internal Audit Reliance Judgments
2014
A Comprehensive Set of Introductory Financial Accounting Review Exercises: An Effect to Cause Approach
2013
The Role of Auditors' Emotions and Moods on Audit Judgment: A Research Summary with Suggested Practice Implications
Current Issues in Auditing·2013· 38 citedOpen Access
Auditors' Judgment Errors When Working on Multiple Tasks and in Multiple Client Environments: A Research Summary and Practice Implications
Current Issues in Auditing·2012· 8 cited
Reducing Assimilation Effects in Performance Evaluation Judgments
2012
The Interplay of Interpersonal Affect and Source Reliability on Auditors’ Inventory Judgments*
Contemporary Accounting Research·2011· 73 cited
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Frequent Co-authors

Sudip Bhattacharjee(26), Mario J. Maletta(7), Thomas Kida(4), Jonathan S. Pyzoha(4), James F. Smith(3), Nicole S. Wright(3), Tracey J. Riley(2), Duane M. Brandon(2), Debra Salbador(2), Zhang Yue(2), John Anderson(1), Jennifer M. Mueller(1), James A. Yardley(1), James F. Smith(1), Brenda H. Anderson(1), Michael Regush(1)