메뉴 건너뛰기




Volumn 20, Issue 2, 2001, Pages 31-47

The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members' judgments

Author keywords

Audit committees; Auditor corporate management conflict; Corporate governance; Experience; Financial reporting oversight; Knowledge

Indexed keywords


EID: 0002509047     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2001.20.2.31     Document Type: Article
Times cited : (309)

References (63)
  • 1
    • 0002382237 scopus 로고
    • Audit committee members' perceptions of their responsibility
    • Abdolmohammadi, M. J., and E. S. Levy. 1992a. Audit committee members' perceptions of their responsibility. Internal Auditing (Summer): 53-63.
    • (1992) Internal Auditing , Issue.SUMMER , pp. 53-63
    • Abdolmohammadi, M.J.1    Levy, E.S.2
  • 2
    • 0039919885 scopus 로고
    • Availability and cost of audit committee members
    • _, and _. 1992b. Availability and cost of audit committee members. Research in Accounting Regulation: 149-162.
    • (1992) Research in Accounting Regulation , pp. 149-162
  • 4
    • 0038040701 scopus 로고    scopus 로고
    • Behind the audit report: A descriptive study of discussions and negotiations between auditors and directors
    • Beattie, V., R. Brandt, and S. Fearnley. 2000. Behind the audit report: A descriptive study of discussions and negotiations between auditors and directors. International Journal of Auditing (July): 177-202.
    • (2000) International Journal of Auditing , Issue.JULY , pp. 177-202
    • Beattie, V.1    Brandt, R.2    Fearnley, S.3
  • 7
    • 0003104120 scopus 로고
    • Audit committees: An international survey
    • Braiotta Jr., L. 1986. Audit committees: An international survey. The Corporate Board (May/ June): 18-23.
    • (1986) The Corporate Board , Issue.MAY- JUNE , pp. 18-23
    • Braiotta L., Jr.1
  • 8
    • 0039919883 scopus 로고
    • Advising clients on treadway audit committee recommendations
    • Bull, I., and F. C. Sharp. 1989. Advising clients on Treadway audit committee recommendations. Journal of Accountancy (February): 45-52.
    • (1989) Journal of Accountancy , Issue.FEBRUARY , pp. 45-52
    • Bull, I.1    Sharp, F.C.2
  • 10
    • 0000540967 scopus 로고
    • Qualified audit opinions and auditor switching
    • Chow, C. W., and S. J. Rice. 1982. Qualified audit opinions and auditor switching. The Accounting Review 57: 326-335.
    • (1982) The Accounting Review , vol.57 , pp. 326-335
    • Chow, C.W.1    Rice, S.J.2
  • 11
    • 0039381973 scopus 로고    scopus 로고
    • Auditor's consideration of corporate governance and management control philosophy in preplanning and planning judgments
    • Cohen, J. R., and D. M. Hanno. 2000. Auditor's consideration of corporate governance and management control philosophy in preplanning and planning judgments. AUDITING: A Journal of Practice & Theory (Fall): 133-146.
    • (2000) AUDITING: A Journal of Practice & Theory , Issue.FALL , pp. 133-146
    • Cohen, J.R.1    Hanno, D.M.2
  • 15
    • 85040410571 scopus 로고    scopus 로고
    • An investigation of audit committees' oversight responsibilities
    • DeZoort, F. T. 1997. An investigation of audit committees' oversight responsibilities. Abacus (September): 208-227.
    • (1997) Abacus , Issue.SEPTEMBER , pp. 208-227
    • DeZoort, F.T.1
  • 16
    • 0031609646 scopus 로고    scopus 로고
    • An analysis of experience effects on audit committee members' oversight judgments
    • _. 1998. An analysis of experience effects on audit committee members' oversight judgments. Accounting, Organizations and Society (January): 1-22.
    • (1998) Accounting, Organizations and Society , Issue.JANUARY , pp. 1-22
  • 17
    • 0002964434 scopus 로고
    • An analysis of the economic factors related to auditor-client disagreements preceding auditor changes
    • Dhaliwal, D. S., J. W. Schatzberg, and M. A. Trombley. 1993. An analysis of the economic factors related to auditor-client disagreements preceding auditor changes. AUDITING: A Journal of Practice & Theory (Fall): 22-38.
    • (1993) AUDITING: A Journal of Practice & Theory , Issue.FALL , pp. 22-38
    • Dhaliwal, D.S.1    Schatzberg, J.W.2    Trombley, M.A.3
  • 19
    • 0002545868 scopus 로고
    • Mail and other self-administered questionnaires
    • San Diego, CA: Academic Press
    • _. 1983. Mail and other self-administered questionnaires. In Handbook of Survey Research, edited by P. Rossi, J. Bright, and A. Anderson. San Diego, CA: Academic Press.
    • (1983) Handbook of Survey Research
    • Rossi, P.1    Bright, J.2    Anderson, A.3
  • 20
    • 0002417319 scopus 로고
    • An investigation of the impact of economic and organization factors on auditor independence
    • Farmer, T. A., L. E. Rittenberg, and G. M. Trompeter. 1987. An investigation of the impact of economic and organization factors on auditor independence. AUDITING: A Journal of Practice & Theory 7 (Fall): 1-14.
    • (1987) AUDITING: A Journal of Practice & Theory , vol.7 , Issue.FALL , pp. 1-14
    • Farmer, T.A.1    Rittenberg, L.E.2    Trompeter, G.M.3
  • 21
    • 0041106746 scopus 로고
    • Toronto, Canada: The Financial Post Datagroup
    • Financial Post. 1995. Directory of Directors. Toronto, Canada: The Financial Post Datagroup.
    • (1995) Directory of Directors
  • 23
    • 0003398227 scopus 로고    scopus 로고
    • Washington, D.C.: Report to the Ranking Minority Member, Committee on Commerce, House of Representatives
    • _. 1996. The Accounting Profession. Major Issues: Progress and Concerns. Washington, D.C.: Report to the Ranking Minority Member, Committee on Commerce, House of Representatives.
    • (1996) The Accounting Profession. Major Issues: Progress and Concerns
  • 24
    • 0035732881 scopus 로고    scopus 로고
    • Evidence about auditor-client management negotiation concerning client's financial reporting
    • Forthcoming in
    • Gibbins, M., S. Salterio, and A. Webb. 2001. Evidence about auditor-client management negotiation concerning client's financial reporting. Forthcoming in Journal of Accounting Research.
    • (2001) Journal of Accounting Research
    • Gibbins, M.1    Salterio, S.2    Webb, A.3
  • 26
    • 0029715232 scopus 로고    scopus 로고
    • Auditors' incentives and their application of financial accounting standards
    • Hackenbrack, K., and M. W. Nelson. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review 71 (January): 299-322.
    • (1996) The Accounting Review , vol.71 , Issue.JANUARY , pp. 299-322
    • Hackenbrack, K.1    Nelson, M.W.2
  • 27
    • 0010028662 scopus 로고
    • An Executive Preview of a Major Research Report prepared by Price Waterhouse. Altamonte Springs, FL: Institute of Internal Auditors
    • Institute of Internal Auditors. 1993. Audit Committees: A Guide to Best Practices. An Executive Preview of a Major Research Report prepared by Price Waterhouse. Altamonte Springs, FL: Institute of Internal Auditors.
    • (1993) Audit Committees: A Guide to Best Practices
  • 28
    • 0001877790 scopus 로고
    • Audit committee effectiveness: An empirical investigation of the contribution of power
    • Kalbers, L. P., and T. J. Fogarty. 1993. Audit committee effectiveness: An empirical investigation of the contribution of power. AUDITING: A Journal of Practice & Theory (Spring): 24-49.
    • (1993) AUDITING: A Journal of Practice & Theory , Issue.SPRING , pp. 24-49
    • Kalbers, L.P.1    Fogarty, T.J.2
  • 29
    • 0000802348 scopus 로고
    • An empirical study of audit committee support for auditors involved in technical disputes with client management
    • Knapp, M. C. 1987. An empirical study of audit committee support for auditors involved in technical disputes with client management. The Accounting Review (July): 578-588.
    • (1987) The Accounting Review , Issue.JULY , pp. 578-588
    • Knapp, M.C.1
  • 31
    • 0040512760 scopus 로고    scopus 로고
    • Economic agency and audit committees: Responsibilities and membership composition
    • Lee, T., and M. Stone. 1997. Economic agency and audit committees: Responsibilities and membership composition. International Journal of Auditing 1: 97-116.
    • (1997) International Journal of Auditing , vol.1 , pp. 97-116
    • Lee, T.1    Stone, M.2
  • 32
    • 0002840688 scopus 로고
    • Member variation, recognition of expertise and group performance
    • Libby, R., K. T. Trotman, and I. Zimmer. 1987. Member variation, recognition of expertise and group performance. Journal of Applied Psychology 72: 81-87.
    • (1987) Journal of Applied Psychology , vol.72 , pp. 81-87
    • Libby, R.1    Trotman, K.T.2    Zimmer, I.3
  • 33
    • 38249003790 scopus 로고
    • Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
    • _. and J. Luft. 1993. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society (July): 425-450.
    • (1993) Accounting, Organizations and Society , Issue.JULY , pp. 425-450
    • Luft, J.1
  • 34
    • 0001166819 scopus 로고
    • Modeling the determinants of audit expertise
    • _, and H. Tan. 1994. Modeling the determinants of audit expertise. Accounting, Organizations and Society (November): 701-716.
    • (1994) Accounting, Organizations and Society , Issue.NOVEMBER , pp. 701-716
    • Tan, H.1
  • 36
    • 0040512753 scopus 로고    scopus 로고
    • Scandals signal laxity of audit panels
    • Lublin, J. S., and E. MacDonald. 1998. Scandals signal laxity of audit panels. Wall Street Journal (July 17): B1, B5.
    • (1998) Wall Street Journal , Issue.JULY 17
    • Lublin, J.S.1    Macdonald, E.2
  • 40
    • 0001112954 scopus 로고
    • Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior
    • McNair, C. J. 1991. Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society 16: 635-653.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 635-653
    • McNair, C.J.1
  • 44
    • 85037260833 scopus 로고
    • First National Bank Corporation (A). Harvard Business School Case #192-042. Boston, MA: President and Fellows of Harvard College
    • Nichols, C. A. 1991. First National Bank Corporation (A). Harvard Business School Case #192-042. Boston, MA: President and Fellows of Harvard College.
    • (1991)
    • Nichols, C.A.1
  • 46
    • 0003643527 scopus 로고
    • Altamonte Springs, FL: Institute of Internal Auditors Research Foundation
    • Price Waterhouse. 1993. Improving Audit Committee Performance: What Works Best. Altamonte Springs, FL: Institute of Internal Auditors Research Foundation.
    • (1993) Improving Audit Committee Performance: What Works Best
  • 48
    • 0003549685 scopus 로고
    • Report to the Public Oversight Board of the SEC Practice Section from the Advisory Panel on Auditor Independence. Stamford, CT: Public Oversight Board
    • _. 1994. Strengthening the Professionalism of the Independent Auditor. Report to the Public Oversight Board of the SEC Practice Section from the Advisory Panel on Auditor Independence. Stamford, CT: Public Oversight Board.
    • (1994) Strengthening the Professionalism of the Independent Auditor
  • 50
    • 84984165301 scopus 로고
    • Researching accounting precedents: Learning, efficiency, and effectiveness
    • Salterio, S. E. 1994. Researching accounting precedents: Learning, efficiency, and effectiveness. Contemporary Accounting Research: 515-543.
    • (1994) Contemporary Accounting Research , pp. 515-543
    • Salterio, S.E.1
  • 51
    • 0029687698 scopus 로고    scopus 로고
    • Creative compliance in financial reporting
    • Shah, A. 1996. Creative compliance in financial reporting. Accounting, Organizations and Society 21: 23-39.
    • (1996) Accounting, Organizations and Society , vol.21 , pp. 23-39
    • Shah, A.1
  • 52
    • 0002429142 scopus 로고
    • Auditing audit committees: An educational opportunity for auditors
    • Sommer Jr., A. A. 1991. Auditing audit committees: An educational opportunity for auditors. Accounting Horizons (June): 91-93.
    • (1991) Accounting Horizons , Issue.JUNE , pp. 91-93
    • Sommer A.A., Jr.1
  • 53
    • 85037270569 scopus 로고
    • Arbor Capital Inc. Western Business School case #9-88-B019. London, Canada: University of Western Ontario
    • Spriet, V. 1988. Arbor Capital Inc. Western Business School case #9-88-B019. London, Canada: University of Western Ontario.
    • (1988)
    • Spriet, V.1
  • 54
    • 0033443925 scopus 로고    scopus 로고
    • Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity
    • Tan, H. T., and A. Kao. 1999. Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity. Journal of Accounting Research (Spring): 209-223.
    • (1999) Journal of Accounting Research , Issue.SPRING , pp. 209-223
    • Tan, H.T.1    Kao, A.2
  • 55
    • 0002925453 scopus 로고
    • The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment
    • Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. AUDITING: A Journal of Practice & Theory 13 (Fall): 56-68.
    • (1994) AUDITING: A Journal of Practice & Theory , vol.13 , Issue.FALL , pp. 56-68
    • Trompeter, G.1
  • 56
    • 0009992874 scopus 로고
    • MiniScribe: A new example of audit committee ineffectiveness
    • Verschoor, C. C. 1990a. MiniScribe: A new example of audit committee ineffectiveness. Internal Auditing (Spring): 13-19.
    • (1990) Internal Auditing , Issue.SPRING , pp. 13-19
    • Verschoor, C.C.1
  • 57
    • 0010029642 scopus 로고
    • The aftermath of audit committee ineffectiveness at MiniScribe
    • _. 1990b. The aftermath of audit committee ineffectiveness at MiniScribe. Internal Auditing (Summer): 25-28.
    • (1990) Internal Auditing , Issue.SUMMER , pp. 25-28
  • 58
    • 0002466284 scopus 로고
    • A note on audit committee independence: Evidence from the NYSE on "grey" area directors
    • Vicknair, D. 1993. A note on audit committee independence: Evidence from the NYSE on "grey" area directors. Accounting Horizons (March): 53-57.
    • (1993) Accounting Horizons , Issue.MARCH , pp. 53-57
    • Vicknair, D.1
  • 59
    • 24944455789 scopus 로고
    • Who shall govern? CEO/board power, demographic similarity and new director selection
    • Westphal, J. D., and E. J. Zajac. 1995. Who shall govern? CEO/board power, demographic similarity and new director selection. Administrative Science Quarterly: 60-83.
    • (1995) Administrative Science Quarterly , pp. 60-83
    • Westphal, J.D.1    Zajac, E.J.2
  • 60
    • 0031094163 scopus 로고    scopus 로고
    • Defections from the inner circle: Social exchange, reciprocity, and the diffusion of board independence in U.S. corporations
    • _, and _. 1997. Defections from the inner circle: Social exchange, reciprocity, and the diffusion of board independence in U.S. corporations. Administrative Science Quarterly: 161-183.
    • (1997) Administrative Science Quarterly , pp. 161-183
  • 61
    • 0000295644 scopus 로고
    • The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence
    • Windsor, C. A. and N. M. Ashkanasy. 1995. The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence. Accounting, Organizations and Society 20 (October/November): 701-720.
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.OCTOBER-NOVEMBER , pp. 701-720
    • Windsor, C.A.1    Ashkanasy, N.M.2
  • 62
    • 84931058022 scopus 로고
    • Are audit committees red herrings?
    • Wolnizer, P. W. 1995. Are audit committees red herrings? Abacus 31: 45-66.
    • (1995) Abacus , vol.31 , pp. 45-66
    • Wolnizer, P.W.1
  • 63
    • 0030306776 scopus 로고    scopus 로고
    • Who shall succeed? How CEO/board preferences and power affect the choice of new CEOs
    • Zajac, E. J., and J. D. Westphal. 1996. Who shall succeed? How CEO/board preferences and power affect the choice of new CEOs. Academy of Management Journal: 64-90.
    • (1996) Academy of Management Journal , pp. 64-90
    • Zajac, E.J.1    Westphal, J.D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.