메뉴 건너뛰기




Volumn 24, Issue 2, 1999, Pages 155-171

The effect of audit seniors' decisions on working paper documentation and on partners' decisions

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0001045408     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(98)00029-4     Document Type: Article
Times cited : (68)

References (21)
  • 1
    • 0002108681 scopus 로고
    • An examination of the effects of experience and task complexity on audit judgments
    • Abdolmohammadi, M. J., & Wright, A. (1987). An examination of the effects of experience and task complexity on audit judgments. The Accounting Review, 1-13.
    • (1987) The Accounting Review , pp. 1-13
    • Abdolmohammadi, M.J.1    Wright, A.2
  • 3
    • 0030121883 scopus 로고    scopus 로고
    • The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process
    • Asare, S. K., & McDaniel, L. S. (1996). The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. The Accounting Review, 139-159.
    • (1996) The Accounting Review , pp. 139-159
    • Asare, S.K.1    McDaniel, L.S.2
  • 4
    • 0000707193 scopus 로고
    • The relationship between knowledge structure and judgments for experienced and inexperienced auditors
    • Choo F., & Trotman, K. T. (1991). The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review, 464-485.
    • (1991) The Accounting Review , pp. 464-485
    • Choo, F.1    Trotman, K.T.2
  • 6
    • 0001832277 scopus 로고
    • Decisions and memory: Differential retrievability of consistent and contradictory evidence
    • Dellarosa, D., & Bourne Jr, L. E. (1984). Decisions and memory: differential retrievability of consistent and contradictory evidence. Journal of Verbal Learning and Verbal Behavior, 669-682.
    • (1984) Journal of Verbal Learning and Verbal Behavior , pp. 669-682
    • Dellarosa, D.1    Bourne L.E., Jr.2
  • 7
    • 0000432420 scopus 로고
    • Task planning and energy expended: Exploration of how goals influence performance
    • Earley, P.C., Wojnaroski, P., & Prest, W. (1987). Task planning and energy expended: exploration of how goals influence performance. Journal of Applied Psychology, 107-114.
    • (1987) Journal of Applied Psychology , pp. 107-114
    • Earley, P.C.1    Wojnaroski, P.2    Prest, W.3
  • 10
    • 21344493686 scopus 로고
    • Debiasing audit judgment with accountability: A framework and experimental results
    • Kennedy, J. (1993). Debiasing audit judgment with accountability: a framework and experimental results. Journal of Accounting Research, 231-245.
    • (1993) Journal of Accounting Research , pp. 231-245
    • Kennedy, J.1
  • 12
    • 38249003802 scopus 로고
    • The review process as a control for differential recall of evidence in auditor judgment
    • Libby, R., & Trotman, K. T. (1993). The review process as a control for differential recall of evidence in auditor judgment. Accounting, Organizations and Society, 559-574.
    • (1993) Accounting, Organizations and Society , pp. 559-574
    • Libby, R.1    Trotman, K.T.2
  • 13
    • 0000705944 scopus 로고
    • Auditors' confidence in recognition of audit evidence
    • Moeckel, C.L., & Plumlee, R. D. (1989). Auditors' confidence in recognition of audit evidence. The Accounting Review, 653-666.
    • (1989) The Accounting Review , pp. 653-666
    • Moeckel, C.L.1    Plumlee, R.D.2
  • 15
    • 21344475318 scopus 로고
    • Senior/manager differences in audit workpaper performance
    • Ramsey, R. J. (1994). Senior/manager differences in audit workpaper performance. Journal of Accounting Research, 127-135.
    • (1994) Journal of Accounting Research , pp. 127-135
    • Ramsey, R.J.1
  • 16
    • 0002199754 scopus 로고
    • Working paper order effects and auditors' going-concern decisions
    • Ricchiute, D. N. (1992). Working paper order effects and auditors' going-concern decisions. The Accounting Review, 46-58.
    • (1992) The Accounting Review , pp. 46-58
    • Ricchiute, D.N.1
  • 17
    • 0031185231 scopus 로고    scopus 로고
    • The audit review process: A characterization from the persuasion perspective
    • Rich, J.S., Solomon, I., & Trotman, K. T. (1997). The audit review process: a characterization from the persuasion perspective. Accounting, Organizations and Society, 481-505.
    • (1997) Accounting, Organizations and Society , pp. 481-505
    • Rich, J.S.1    Solomon, I.2    Trotman, K.T.3
  • 19
    • 0001930341 scopus 로고
    • An assessment of laboratory experiments in accounting
    • Swieringa, R.J., & Weick, K. E. (1982). An assessment of laboratory experiments in accounting. Journal of Accounting Research, Supplement, 56-101.
    • (1982) Journal of Accounting Research , Issue.SUPPLEMENT , pp. 56-101
    • Swieringa, R.J.1    Weick, K.E.2
  • 20
    • 21844524464 scopus 로고
    • Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment
    • Tan, H. (1995). Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment. Journal of Accounting Research, 113-135.
    • (1995) Journal of Accounting Research , pp. 113-135
    • Tan, H.1
  • 21


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.