메뉴 건너뛰기




Volumn 18, Issue 1, 2001, Pages 71-99

The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects

Author keywords

Aggregation of errors; Audit adjustments; Independence; Materiality

Indexed keywords


EID: 0002119268     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/U818-CAAD-MXBE-FXMA     Document Type: Article
Times cited : (97)

References (41)
  • 6
    • 21344494616 scopus 로고
    • The economic determinants of audit compensation in the initial public offering markets
    • Beatty, R. 1993. The economic determinants of audit compensation in the initial public offering markets. Journal of Accounting Research 31 (Autumn): 294-302.
    • (1993) Journal of Accounting Research , vol.31 , Issue.AUTUMN , pp. 294-302
    • Beatty, R.1
  • 9
    • 40249117870 scopus 로고
    • Auditor independence, "low-balling," and disclosure regulation
    • DeAngelo, L. 1981a. Auditor independence, "low-balling," and disclosure regulation. Journal of Accounting and Economics 3 (August): 113-27.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.AUGUST , pp. 113-127
    • DeAngelo, L.1
  • 10
    • 2542451382 scopus 로고
    • Auditor size and audit quality
    • _. 1981b. Auditor size and audit quality. Journal of Accounting and Economics 3 (December): 183-99.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.DECEMBER , pp. 183-199
  • 11
    • 84984257709 scopus 로고
    • Factors related to auditor-client disagreements over income-increasing accounting methods
    • Defond, M., and J. Jiambalvo. 1993. Factors related to auditor-client disagreements over income-increasing accounting methods. Contemporary Accounting Research 9 (Spring): 415-31.
    • (1993) Contemporary Accounting Research , vol.9 , Issue.SPRING , pp. 415-431
    • Defond, M.1    Jiambalvo, J.2
  • 12
    • 0001542955 scopus 로고
    • Determinants of audit quality in the public sector
    • Deis, D., and G. Giroux. 1992. Determinants of audit quality in the public sector. Accounting Review 67 (July): 462-79.
    • (1992) Accounting Review , vol.67 , Issue.JULY , pp. 462-479
    • Deis, D.1    Giroux, G.2
  • 13
    • 0029715232 scopus 로고    scopus 로고
    • Auditors' incentives and their application of financial accounting standards
    • Hackenbrack, K., and M. Nelson. 1996. Auditors' incentives and their application of financial accounting standards. Accounting Review 71 (January): 43-59.
    • (1996) Accounting Review , vol.71 , Issue.JANUARY , pp. 43-59
    • Hackenbrack, K.1    Nelson, M.2
  • 14
    • 0009620055 scopus 로고    scopus 로고
    • Auditors' evaluation of evidence obtained through management inquiry: A cascaded-inference approach
    • Haynes, C. 1999. Auditors' evaluation of evidence obtained through management inquiry: A cascaded-inference approach. Auditing: A Journal of Practice and Theory 18 (Fall): 87-104.
    • (1999) Auditing: A Journal of Practice and Theory , vol.18 , Issue.FALL , pp. 87-104
    • Haynes, C.1
  • 15
    • 46549101724 scopus 로고
    • The effect of bonus schemes on accounting decisions
    • Healy, P. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (1-3): 85-107.
    • (1985) Journal of Accounting and Economics , vol.7 , Issue.1-3 , pp. 85-107
    • Healy, P.1
  • 16
    • 0010128010 scopus 로고
    • Second opinion, opinion shopping and independence
    • Hendrickson, H., and R. Espahbodi. 1991. Second opinion, opinion shopping and independence. CPA Journal 61 (3): 26-9.
    • (1991) CPA Journal , vol.61 , Issue.3 , pp. 26-29
    • Hendrickson, H.1    Espahbodi, R.2
  • 18
    • 0002472705 scopus 로고
    • Disposition of audit-detected errors: Some evidence on evaluative materiality
    • Icerman, R., and W. Hillison. 1991. Disposition of audit-detected errors: Some evidence on evaluative materiality. Auditing: A Journal of Practice and Theory 10 (Spring): 22-34.
    • (1991) Auditing: A Journal of Practice and Theory , vol.10 , Issue.SPRING , pp. 22-34
    • Icerman, R.1    Hillison, W.2
  • 20
    • 0001213853 scopus 로고
    • The impact of hypothesis-testing strategies on auditors' use of judgment data
    • Kida, T. 1984. The impact of hypothesis-testing strategies on auditors' use of judgment data. Journal of Accounting Research 22 (Spring): 332-40.
    • (1984) Journal of Accounting Research , vol.22 , Issue.SPRING , pp. 332-340
    • Kida, T.1
  • 22
    • 0001171254 scopus 로고
    • Does auditing reduce bias in financial reporting? a review of audit-related adjustment studies
    • Kinney, W., and R. Martin. 1984. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice and Theory 3 (Spring): 149-56.
    • (1984) Auditing: A Journal of Practice and Theory , vol.3 , Issue.SPRING , pp. 149-156
    • Kinney, W.1    Martin, R.2
  • 23
    • 0347311013 scopus 로고
    • Characteristics of firms correcting previously reported quarterly earnings
    • Kinney, W., and L. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics 11 (February): 185-204.
    • (1989) Journal of Accounting and Economics , vol.11 , Issue.FEBRUARY , pp. 185-204
    • Kinney, W.1    McDaniel, L.2
  • 24
    • 0001379645 scopus 로고
    • Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure
    • Knapp, M. 1985. Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure. Accounting Review 60 (April): 202-11.
    • (1985) Accounting Review , vol.60 , Issue.APRIL , pp. 202-211
    • Knapp, M.1
  • 25
    • 0001850070 scopus 로고
    • Error characteristics in audit populations: Their profile and relationship to environmental factors
    • Kreutzfeldt, R., and W. Wallace. 1986. Error characteristics in audit populations: Their profile and relationship to environmental factors. Auditing: A Journal of Practice and Theory 6 (Fall): 20-43.
    • (1986) Auditing: A Journal of Practice and Theory , vol.6 , Issue.FALL , pp. 20-43
    • Kreutzfeldt, R.1    Wallace, W.2
  • 26
    • 0004239766 scopus 로고    scopus 로고
    • Remarks by SEC Chairman Arthur Levitt delivered at the NYU Center for Law and Business, New York, September 28
    • Levitt, A. 1998. The numbers game. Remarks by SEC Chairman Arthur Levitt delivered at the NYU Center for Law and Business, New York, September 28.
    • (1998) The Numbers Game
    • Levitt, A.1
  • 27
    • 0034288836 scopus 로고    scopus 로고
    • Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts?
    • Libby, R., and W. Kinney. 2000. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? Accounting Review 75 (October): 383-404.
    • (2000) Accounting Review , vol.75 , Issue.OCTOBER , pp. 383-404
    • Libby, R.1    Kinney, W.2
  • 28
    • 0002405883 scopus 로고
    • Auditor-client conflict resolution: An investigation of the perceptions of the financial community in Australia and Canada
    • Lindsay, D. 1992. Auditor-client conflict resolution: An investigation of the perceptions of the financial community in Australia and Canada. International Journal of Accounting 27 (4): 342-65.
    • (1992) International Journal of Accounting , vol.27 , Issue.4 , pp. 342-365
    • Lindsay, D.1
  • 29
    • 0003118832 scopus 로고
    • Pressure: A methodological consideration for behavioral research in auditing
    • Lord, A. 1992. Pressure: A methodological consideration for behavioral research in auditing. Auditing: A Journal of Practice and Theory 11 (Fall): 89-108.
    • (1992) Auditing: A Journal of Practice and Theory , vol.11 , Issue.FALL , pp. 89-108
    • Lord, A.1
  • 30
    • 0002054632 scopus 로고
    • Audit pricing and independence
    • Magee, R., and M. Tseng. 1990. Audit pricing and independence. Accounting Review 65 (April): 315-36.
    • (1990) Accounting Review , vol.65 , Issue.APRIL , pp. 315-336
    • Magee, R.1    Tseng, M.2
  • 32
    • 0001236569 scopus 로고
    • The auditor-firm conflict: An analysis using concepts of exchange theory
    • Nichols, D., and K. Price. 1976. The auditor-firm conflict: An analysis using concepts of exchange theory. Accounting Review 51 (April): 335-46.
    • (1976) Accounting Review , vol.51 , Issue.APRIL , pp. 335-346
    • Nichols, D.1    Price, K.2
  • 33
    • 0002328531 scopus 로고
    • Litigation and independent auditors: The role of business failures and management fraud
    • Palmrose, Z. 1987. Litigation and independent auditors: The role of business failures and management fraud. Auditing: A Journal of Practice and Theory 6 (Spring): 90-103.
    • (1987) Auditing: A Journal of Practice and Theory , vol.6 , Issue.SPRING , pp. 90-103
    • Palmrose, Z.1
  • 34
    • 21844482753 scopus 로고
    • The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees
    • Pratt, J., and J. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. Accounting Review 69 (October): 639-56.
    • (1994) Accounting Review , vol.69 , Issue.OCTOBER , pp. 639-656
    • Pratt, J.1    Stice, J.2
  • 35
    • 0000189738 scopus 로고
    • An analysis of factors associated with lawsuits against public accountants
    • St. Pierre, K., and J. Anderson. 1984. An analysis of factors associated with lawsuits against public accountants. Accounting Review 59 (April): 242-63.
    • (1984) Accounting Review , vol.59 , Issue.APRIL , pp. 242-263
    • St. Pierre, K.1    Anderson, J.2
  • 36
    • 0001575753 scopus 로고
    • Actuaries' perceptions of variables affecting the independent auditor's legal liability
    • Schultz, J., and S. Gustavson. 1978. Actuaries' perceptions of variables affecting the independent auditor's legal liability. Accounting Review 53 (July): 626-41.
    • (1978) Accounting Review , vol.53 , Issue.JULY , pp. 626-641
    • Schultz, J.1    Gustavson, S.2
  • 38
    • 0000335785 scopus 로고
    • Heuristics and biases: Expertise and task realism in auditing
    • Smith, J., and T. Kida. 1991. Heuristics and biases: Expertise and task realism in auditing. Psychological Bulletin 109 (3): 472-89.
    • (1991) Psychological Bulletin , vol.109 , Issue.3 , pp. 472-489
    • Smith, J.1    Kida, T.2
  • 39
    • 0000483248 scopus 로고
    • Identifying audit adjustments with attention-directing procedures
    • Wright, A., and R. Ashton. 1989. Identifying audit adjustments with attention-directing procedures. Accounting Review 64 (October): 710-28.
    • (1989) Accounting Review , vol.64 , Issue.OCTOBER , pp. 710-728
    • Wright, A.1    Ashton, R.2
  • 40
    • 84998075628 scopus 로고    scopus 로고
    • An examination of factors affecting the decision to waive audit adjustments
    • Wright, A., and S. Wright. 1997. An examination of factors affecting the decision to waive audit adjustments. Journal of Accounting, Auditing and Finance 12 (Winter): 15-36.
    • (1997) Journal of Accounting, Auditing and Finance , vol.12 , Issue.WINTER , pp. 15-36
    • Wright, A.1    Wright, S.2
  • 41
    • 0001524136 scopus 로고
    • An income strategy approach to the positive theory of accounting standard setting/choice
    • Zmijewski, M., and R. Hagerman. 1981. An income strategy approach to the positive theory of accounting standard setting/choice. Journal of Accounting and Economics 3 (August): 129-49.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.AUGUST , pp. 129-149
    • Zmijewski, M.1    Hagerman, R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.