메뉴 건너뛰기




Volumn 19, Issue 3, 2002, Pages 411-444

Audit Review: Managers' Interpersonal Expectations and Conduct of the Review

Author keywords

Audit review; Field studies in auditing; Interpersonal persuasion; Quality control

Indexed keywords


EID: 0013206357     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/J519-5LVU-JTMQ-YYJ7     Document Type: Article
Times cited : (102)

References (30)
  • 1
    • 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., and L. S. McDaniel. 1996. The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. Accounting Review 71 (2): 139-60.
    • (1996) Accounting Review , vol.71 , Issue.2 , pp. 139-160
    • Asare, S.K.1    McDaniel, L.S.2
  • 2
    • 0000605248 scopus 로고
    • Expert judgment in the audit team: A source reliability approach
    • Bamber, E. M. 1983. Expert judgment in the audit team: A source reliability approach. Journal of Accounting Research 21 (Autumn): 396-412.
    • (1983) Journal of Accounting Research , vol.21 , Issue.AUTUMN , pp. 396-412
    • Bamber, E.M.1
  • 3
    • 0010896670 scopus 로고
    • The audit team and the audit review process: An organizational approach
    • Bamber, E. M., and J. H. Bylinski. 1982. The audit team and the audit review process: An organizational approach. Journal of Accounting Literature (Spring): 33-58.
    • (1982) Journal of Accounting Literature , Issue.SPRING , pp. 33-58
    • Bamber, E.M.1    Bylinski, J.H.2
  • 4
    • 84982507338 scopus 로고
    • The effects of the planning memorandum, time pressure and individual audit characteristics on audit managers' review time judgements
    • Bamber, E. M., and J. H. Bylinski. 1987. The effects of the planning memorandum, time pressure and individual audit characteristics on audit managers' review time judgements. Contemporary Accounting Research 4 (1): 127-63.
    • (1987) Contemporary Accounting Research , vol.4 , Issue.1 , pp. 127-163
    • Bamber, E.M.1    Bylinski, J.H.2
  • 6
    • 0013456116 scopus 로고    scopus 로고
    • An investigation of the effects of specialization in audit workpaper review
    • Bamber, E. M., and R. J. Ramsay. 1997. An investigation of the effects of specialization in audit workpaper review. Contemporary Accounting Research 14 (3): 501-13.
    • (1997) Contemporary Accounting Research , vol.14 , Issue.3 , pp. 501-513
    • Bamber, E.M.1    Ramsay, R.J.2
  • 7
    • 0040567028 scopus 로고    scopus 로고
    • The effects of specialization in audit workpaper review on review efficiency and reviewer confidence
    • Bamber, E. M., and R. J. Ramsay. 2000. The effects of specialization in audit workpaper review on review efficiency and reviewer confidence. Auditing: A Journal of Practice and Theory 19 (2): 147-57.
    • (2000) Auditing: A Journal of Practice and Theory , vol.19 , Issue.2 , pp. 147-157
    • Bamber, E.M.1    Ramsay, R.J.2
  • 9
    • 21844515161 scopus 로고
    • An empirical exploration of complex accountability in public accounting
    • Gibbins, M., and J. D. Newton. 1994. An empirical exploration of complex accountability in public accounting. Journal of Accounting Research 32 (2): 165-86.
    • (1994) Journal of Accounting Research , vol.32 , Issue.2 , pp. 165-186
    • Gibbins, M.1    Newton, J.D.2
  • 10
    • 0013407033 scopus 로고    scopus 로고
    • Hierarchical differences in audit workpaper review performance
    • Harding, N., and K. Trotman. 1999. Hierarchical differences in audit workpaper review performance. Contemporary Accounting Research 16 (4): 671-84.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.4 , pp. 671-684
    • Harding, N.1    Trotman, K.2
  • 11
    • 0001609261 scopus 로고
    • The impact of the review process in hypothesis generation tasks
    • Ismail, Z., and K. Trotman. 1995. The impact of the review process in hypothesis generation tasks. Accounting, Organization and Society 20 (5): 345-57.
    • (1995) Accounting, Organization and Society , vol.20 , Issue.5 , pp. 345-357
    • Ismail, Z.1    Trotman, K.2
  • 12
    • 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 31(2): 231-45.
    • (1993) Journal of Accounting Research , vol.31 , Issue.2 , pp. 231-245
    • Kennedy, J.1
  • 13
    • 0031499868 scopus 로고    scopus 로고
    • Judging auditors' technical knowledge
    • Kennedy, J., and M. E. Peecher. 1997. Judging auditors' technical knowledge. Journal of Accounting Research 35 (Autumn): 279-93.
    • (1997) Journal of Accounting Research , vol.35 , Issue.AUTUMN , pp. 279-293
    • Kennedy, J.1    Peecher, M.E.2
  • 14
    • 38249003802 scopus 로고
    • The review process as a control for differential recall of evidence in auditor judgment
    • Libby, R., and K. T. Trotman. 1993. The review process as a control for differential recall of evidence in auditor judgment. Accounting, Organizations and Society 18 (6): 559-74.
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.6 , pp. 559-574
    • Libby, R.1    Trotman, K.T.2
  • 15
    • 0001763280 scopus 로고
    • The effects of time pressure and audit program structure on audit performance
    • McDaniel, L. S. 1990. The effects of time pressure and audit program structure on audit performance. Journal of Accounting Research 28 (2): 267-85.
    • (1990) Journal of Accounting Research , vol.28 , Issue.2 , pp. 267-285
    • McDaniel, L.S.1
  • 16
    • 0002551599 scopus 로고
    • Recency effects in belief revision: The impact of audit experience and the review process
    • Messier, W. F., Jr., and R. M. Tubbs. 1994. Recency effects in belief revision: The impact of audit experience and the review process. Auditing: A Journal of Practice and Theory 13 (1): 57-72.
    • (1994) Auditing: A Journal of Practice and Theory , vol.13 , Issue.1 , pp. 57-72
    • Messier Jr., W.F.1    Tubbs, R.M.2
  • 17
    • 0039613957 scopus 로고    scopus 로고
    • Auditor attention to and judgments of aggressive financial reporting
    • Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research 37 (1): 167-90.
    • (1999) Journal of Accounting Research , vol.37 , Issue.1 , pp. 167-190
    • Phillips, F.1
  • 18
    • 21344475318 scopus 로고
    • Senior/manager differences in audit workpaper review performance
    • Ramsay, R. 1994. Senior/manager differences in audit workpaper review performance. Journal of Accounting Research 32 (1): 127-35.
    • (1994) Journal of Accounting Research , vol.32 , Issue.1 , pp. 127-135
    • Ramsay, R.1
  • 19
    • 0001045408 scopus 로고    scopus 로고
    • The effect of audit seniors' decisions on working paper documentation and on partners' decisions
    • Ricchiute, D. 1999. The effect of audit seniors' decisions on working paper documentation and on partners' decisions. Accounting, Organizations and Society 24 (2): 155-71.
    • (1999) Accounting, Organizations and Society , vol.24 , Issue.2 , pp. 155-171
    • Ricchiute, D.1
  • 21
    • 0031185231 scopus 로고    scopus 로고
    • The audit review process: A characterization from the persuasion perspective
    • Rich, J. S., I. Solomon, and K. T. Trotman. 1997a. The audit review process: A characterization from the persuasion perspective. Accounting, Organizations and Society 22 (5): 481-505.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.5 , pp. 481-505
    • Rich, J.S.1    Solomon, I.2    Trotman, K.T.3
  • 22
    • 0003192804 scopus 로고    scopus 로고
    • Multi-auditor judgment/decision making research: A decade later
    • Rich, J. S., I. Solomon, and K. T. Trotman. 1997b. Multi-auditor judgment/decision making research: A decade later. Journal of Accounting Literature 16: 86-126.
    • (1997) Journal of Accounting Literature , vol.16 , pp. 86-126
    • Rich, J.S.1    Solomon, I.2    Trotman, K.T.3
  • 23
    • 84984135496 scopus 로고
    • A field study of the review process: A research note
    • Roebuck, P., and K. Trotman. 1992. A field study of the review process: A research note. ABACUS 28 (2): 200-10.
    • (1992) ABACUS , vol.28 , Issue.2 , pp. 200-210
    • Roebuck, P.1    Trotman, K.2
  • 24
    • 0003335145 scopus 로고
    • Multi-auditor judgment/decision making research
    • Solomon, I. 1987. Multi-auditor judgment/decision making research. Journal of Accounting Literature 6: 1-25.
    • (1987) Journal of Accounting Literature , vol.6 , pp. 1-25
    • Solomon, I.1
  • 25
    • 0032339272 scopus 로고    scopus 로고
    • The effect of audit risk and information importance on auditor memory during working paper review
    • Sprinkle, G. B., and R. M. Tubbs. 1998. The effect of audit risk and information importance on auditor memory during working paper review. Accounting Review 73 (4): 475-502.
    • (1998) Accounting Review , vol.73 , Issue.4 , pp. 475-502
    • Sprinkle, G.B.1    Tubbs, R.M.2
  • 26
    • 21844524464 scopus 로고
    • Effects of expectations, prior involvement and review awareness on memory for audit evidence and judgment
    • Tan, H.-T. 1995. Effects of expectations, prior involvement and review awareness on memory for audit evidence and judgment. Journal of Accounting Research 33 (1): 113-35.
    • (1995) Journal of Accounting Research , vol.33 , Issue.1 , pp. 113-135
    • Tan, H.-T.1
  • 27
    • 0035530713 scopus 로고    scopus 로고
    • Do auditors objectively evaluate their subordinates' work?
    • Tan, H.-T. and K. Jamal. 2001. Do auditors objectively evaluate their subordinates' work? Accounting Review 76 (1): 101-12.
    • (2001) Accounting Review , vol.76 , Issue.1 , pp. 101-112
    • Tan, H.-T.1    Jamal, K.2
  • 28
    • 0000001294 scopus 로고
    • The review process and the accuracy of auditor judgements
    • Trotman, K. T. 1985. The review process and the accuracy of auditor judgements. Journal of Accounting Research 23 (2): 740-52.
    • (1985) Journal of Accounting Research , vol.23 , Issue.2 , pp. 740-752
    • Trotman, K.T.1
  • 29
    • 0000020378 scopus 로고
    • The effect of the review process on auditor judgements
    • Trotman, K. T., and P. W. Yetton. 1985. The effect of the review process on auditor judgements. Journal of Accounting Research 23 (1): 256-67.
    • (1985) Journal of Accounting Research , vol.23 , Issue.1 , pp. 256-267
    • Trotman, K.T.1    Yetton, P.W.2
  • 30
    • 0036003613 scopus 로고    scopus 로고
    • Predecisional distortion of evidence as a consequence of real-time audit review
    • Wilks, T. J. 2002. Predecisional distortion of evidence as a consequence of real-time audit review. Accounting Review 77 (1): 51-71.
    • (2002) Accounting Review , vol.77 , Issue.1 , pp. 51-71
    • Wilks, T.J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.