An investigation of the effects of specialization in audit workpaper review

Contemporary Accounting Research

Volumn 14, Issue 3, 1997, Pages 501-513

  Bamber, Michael E ^a   Ramsay, Robert J ^b  

^a UNIVERSITY OF GEORGIA   (United States)

^b UNIVERSITY OF KENTUCKY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0013456116     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.1997.tb00538.x     Document Type: Review

References (22)

1. American Institute of Certified Public Accountants (AICPA). 1989 Working Papers Review AICPA.
2. Asare, S. K., and L. McDaniel. 1996 The Effect of Familiarity With the Preparer and Task Complexity of the Effectiveness of the Audit Review Process. Accounting Review (April): 139-59.
3. Ashton, R. H., D. M. Kleinmuntz, J. B. Sullivan, and L. A. Tomassini. 1988 Audit Evidence and Judgment. In Research Opportunities in Auditing: The Second Decade, ed. A. R. Abdel-Khalik and I. Solomon. American Accounting Association: Auditing Section.
4. Bacsik, J. M., and S. F. Rizzo. 1983 Review of Audit Workpapers. CPA Journal (November): 12-20.
5. Bamber, E. M., and J. H. Bylinski. 1982 The Audit Team and the Audit Review Process: An Organizational Approach. Journal of Accounting Literature 33-58.
6. _. 1986 The Effects of the Planning Memorandum. Time Pressure and Individual Auditor Characteristics on Audit Managers' Review Time Judgments. Contemporary Accounting Research 127-43.
7. _, and L.S. Bamber. 1988 A Descriptive Study of Audit Managers' Working Paper Review. Auditing: A Journal of Practice & Theory (Spring): 137-49.
8. Bedard, J., and M. Chi. 1993 Expertise in Auditing. Auditing: A Journal of Practice and Theory (Supplement): 21-45.
9. Choo, F., and K. T. Trotman. 1991 The Relationship between Knowledge Structure and Judgments for Experienced and Inexperienced Auditors. The Accounting Review (July): 464-85.
10. Koonce, L., U. Anderson, and G. Marchant. 1995 Justification of Decisions in Auditing. Journal of Accounting Research (Autumn): 369-84.
11. Libby, R., and K. T. Trotman. 1993 The Review Process as a Control for Differential Recall of Evidence in Auditor Judgments. Accounting, Organizations and Society (August): 559-74.
12. Messier, W. F., and R. M. Tubbs. 1994 Recency Effects in Belief Revision: The Impact of Audit Experience and the Review Process. Auditing: A Journal of Practice & Theory (Spring): 57-72.
13. Milliron, V. C., and T. J. Mock. 1981 The Audit Review Process - A Survey of Big Eight CPA Firm Partners. Working Paper University of Southern California.
14. Moeckel, C. 1990 The Effect of Experience on Auditors' Memory Errors. Journal of Accounting Research (Autumn): 368-87.
15. Nelson, M. W., R. Libby, and S. E. Bonner. 1995 Knowledge Structure and the Estimation of Conditional Probabilities in Audit Planning. Accounting Review (January): 27-47.
16. Ramsay, R. J., Senior/Manager 1994 Differences in Audit Workpaper Review. Journal of Accounting Research (Spring): 127-35.
17. Rich, J. S., I. Solomon, and K. T. Trotman. 1997 The Audit Review Process: A Cognitive Characterization from the Persuasion Perspective. Working Paper University of Illinois at Urbana-Champaign June.
18. Statement on Auditing Standards (SAS) Institute Inc. 1988 SAS/STAT User's Guide.
19. Solomon, I. 1987 Multi-Auditor Judgment/Decision Making Research. Journal of Accounting Literature 1-25.
20. Sullivan, J. D., R. A. Gnospelius, P. L. Defliese, and J. R. Jaenicke. 1985 Montgomery's Auditing 10th ed. John Wiley & Sons: 814-9.
21. Trotman, K. T. The Review Process and the Accuracy of Auditor Judgments. 1985 Journal of Accounting Research (Autumn): 740-52.
22. Tubbs, R. M. 1992 The Effect of Experience on the Auditor's Organization and Amount of Knowledge. Accounting Review (October): 783-801.