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Volumn 12, Issue 2, 1998, Pages 139-153

Potential differences between engagement and risk review partners and their effect on client acceptance judgments

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EID: 0013206179     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (29)

References (15)
  • 2
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    • Statements on quality control standards
    • American Institute of Certified Public Accountants AICPA, Chicago, IL: Commerce Clearing House
    • American Institute of Certified Public Accountants (AICPA). 1994. Statements on quality control standards. In Professional Standards, Vol. 2. Chicago, IL: Commerce Clearing House.
    • (1994) Professional Standards , vol.2
  • 3
    • 0002653999 scopus 로고
    • Auditor attendance to negative and positive information: The effect of experience-related differences
    • Anderson, B. H., and M. Maletta. 1994. Auditor attendance to negative and positive information: The effect of experience-related differences. Behavioral Research in Accounting 6: 1-20.
    • (1994) Behavioral Research in Accounting , vol.6 , pp. 1-20
    • Anderson, B.H.1    Maletta, M.2
  • 7
    • 0002198254 scopus 로고
    • Cognitive processes and knowledge as determinants of auditor expertise
    • Bonner, S. E., and N. Pennington. 1991. Cognitive processes and knowledge as determinants of auditor expertise. Journal of Accounting Literature 10: 1-50.
    • (1991) Journal of Accounting Literature , vol.10 , pp. 1-50
    • Bonner, S.E.1    Pennington, N.2
  • 9
    • 0006010788 scopus 로고
    • Lessons auditors ignore at their own risk: Part two
    • June
    • Hall, W. D., and A. J. Renner. 1991. Lessons auditors ignore at their own risk: Part two. Journal of Accountancy (June): 63-69.
    • (1991) Journal of Accountancy , pp. 63-69
    • Hall, W.D.1    Renner, A.J.2
  • 11
    • 0002998415 scopus 로고
    • Risk containment: Exploring auditor decisions in the engagement process
    • Fall
    • Huss, H. F., and F. A. Jacobs. 1991. Risk containment: Exploring auditor decisions in the engagement process. Auditing: A Journal of Practice & Theory 10 (Fall): 16-32.
    • (1991) Auditing: A Journal of Practice & Theory , vol.10 , pp. 16-32
    • Huss, H.F.1    Jacobs, F.A.2
  • 12
    • 77449103467 scopus 로고    scopus 로고
    • Kinney, W. R. 1995. Comprehensive risk assessment and assurance: How it can help directors, stockholders, and auditors. Working paper, University of Texas at Austin.
    • Kinney, W. R. 1995. Comprehensive risk assessment and assurance: How it can help directors, stockholders, and auditors. Working paper, University of Texas at Austin.
  • 13
    • 77449154596 scopus 로고
    • A marketing strategy that achieves many CPA firm goals
    • September
    • McCracken, L. 1990. A marketing strategy that achieves many CPA firm goals. Journal of Accountancy (September): 129-132.
    • (1990) Journal of Accountancy , pp. 129-132
    • McCracken, L.1
  • 14
    • 21844482753 scopus 로고
    • The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees
    • October
    • Pratt, J., and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review 69 (October): 639-656.
    • (1994) The Accounting Review , vol.69 , pp. 639-656
    • Pratt, J.1    Stice, J.D.2
  • 15
    • 0002868431 scopus 로고
    • The pricing of audit services: Theory and evidence
    • Spring
    • Simunic, D. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (Spring): 71-78.
    • (1980) Journal of Accounting Research , vol.18 , pp. 71-78
    • Simunic, D.1


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