메뉴 건너뛰기




Volumn 21, Issue 4, 1996, Pages 339-359

Auditors' knowledge content and judgment performance: A cognitive script approach

(1)  Choo, Freddie a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0030137180     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/0361-3682(95)00048-8     Document Type: Article
Times cited : (25)

References (108)
  • 1
    • 34248490848 scopus 로고
    • Psychological status of the script concept
    • July
    • Abelson, R. P., Psychological Status of the Script Concept, American Psychologist (July 1981) pp. 79-99.
    • (1981) American Psychologist , pp. 79-99
    • Abelson, R.P.1
  • 2
    • 0019585823 scopus 로고
    • Problem solving and the development of abstract categories in programming languages
    • July
    • Adelson, B., Problem Solving and the Development of Abstract Categories in Programming Languages, Memory and Cognition (July 1981) pp. 422-433.
    • (1981) Memory and Cognition , pp. 422-433
    • Adelson, B.1
  • 3
    • 0002549133 scopus 로고
    • Evaluation of a company as a going concern
    • December
    • Altman, E. I. & McGough, T. P., Evaluation of a Company as a Going Concern, The Journal of Accountancy (December 1990) pp. 50-57.
    • (1990) The Journal of Accountancy , pp. 50-57
    • Altman, E.I.1    McGough, T.P.2
  • 7
    • 0002653999 scopus 로고
    • Auditor attendence to negative and positive information: The effect of experience-related differences
    • Anderson, B. H. & Maletta, M., Auditor Attendence to Negative and Positive Information: The Effect of Experience-Related Differences, Behavioral Research in Accounting (Vol. 6 1994) pp. 1-20.
    • (1994) Behavioral Research in Accounting , vol.6 , pp. 1-20
    • Anderson, B.H.1    Maletta, M.2
  • 8
    • 0001439937 scopus 로고
    • Some evidence on the effect of verbalization on process: A methodological note
    • Autumn
    • Anderson, M. J., Some Evidence on the Effect of Verbalization on Process: A Methodological Note, Journal of Accounting Research (Autumn 1985) pp. 843-852.
    • (1985) Journal of Accounting Research , pp. 843-852
    • Anderson, M.J.1
  • 9
    • 0000070121 scopus 로고
    • The auditor's going concern decision: Interaction of task variables and the sequential processing of evidence
    • Asare, S. K., The Auditor's Going Concern Decision: Interaction of Task Variables and the Sequential Processing of Evidence, The Accounting Review (Vol. 67 1992) pp. 379-393.
    • (1992) The Accounting Review , vol.67 , pp. 379-393
    • Asare, S.K.1
  • 10
    • 0001007384 scopus 로고
    • Experience and error frequency knowledge as potential determinants of audit expertise
    • April
    • Ashton, A. H., Experience and Error Frequency Knowledge as Potential Determinants of Audit Expertise, The Accounting Review (April 1991) pp. 218-239.
    • (1991) The Accounting Review , pp. 218-239
    • Ashton, A.H.1
  • 11
    • 0001368629 scopus 로고
    • The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics
    • October
    • Awasthi, V. & Pratt, J., The Effects of Monetary Incentives on Effort and Decision Performance: The Role of Cognitive Characteristics, The Accounting Review (October 1990) pp. 797-811.
    • (1990) The Accounting Review , pp. 797-811
    • Awasthi, V.1    Pratt, J.2
  • 12
    • 0002580755 scopus 로고
    • The effect of domain-specific experience on evaluation of management representations in analytical procedures
    • Bedard, J. & Biggs, S. F., The Effect of Domain-Specific Experience on Evaluation of Management Representations in Analytical Procedures, Auditing: A Journal of Practice and Theory (Supplement 1991) pp. 77-90.
    • (1991) Auditing: A Journal of Practice and Theory , Issue.SUPPL. , pp. 77-90
    • Bedard, J.1    Biggs, S.F.2
  • 13
    • 0011407068 scopus 로고
    • Auditors' knowledge organization: Observations from audit practice and their implications
    • Spring
    • Bedard, J. & Graham, L. E., Jr., Auditors' Knowledge Organization: Observations from Audit Practice and Their Implications, Auditing: A Journal of Practice and Theory (Spring 1994) pp. 73-83.
    • (1994) Auditing: A Journal of Practice and Theory , pp. 73-83
    • Bedard, J.1    Graham L.E., Jr.2
  • 14
    • 0011500909 scopus 로고
    • Expert and novice problem-solving behavior in auditing planning
    • Bedard, J. & Mock, T. J., Expert and Novice Problem-Solving Behavior in Auditing Planning, Auditing: A Journal of Practice and Theory (Supplement 1992) pp. 1-20.
    • (1992) Auditing: A Journal of Practice and Theory , Issue.SUPPL. , pp. 1-20
    • Bedard, J.1    Mock, T.J.2
  • 15
    • 0002718975 scopus 로고
    • A descriptive analysis of computer audit specialists' decision-making behavior in advanced computer environment
    • Spring
    • Biggs, S. F., Messier, W. F. & Hansen, J. V., A Descriptive Analysis of Computer Audit Specialists' Decision-Making Behavior in Advanced Computer Environment, Auditing: A Journal of Practice and Theory (Spring 1987) pp. 1-21.
    • (1987) Auditing: A Journal of Practice and Theory , pp. 1-21
    • Biggs, S.F.1    Messier, W.F.2    Hansen, J.V.3
  • 16
    • 84980191624 scopus 로고
    • Methodological issues in judgment and decision making research: Concurrent verbal protocol validity and simultaneous traces of process
    • September
    • Biggs, S. F., Rosman, A. & Sergenian, G., Methodological Issues in Judgment and Decision Making Research: Concurrent Verbal Protocol Validity and Simultaneous Traces of Process, Journal of Behavioral Decision Making (September 1993a) pp. 187-206.
    • (1993) Journal of Behavioral Decision Making , pp. 187-206
    • Biggs, S.F.1    Rosman, A.2    Sergenian, G.3
  • 17
    • 0001887313 scopus 로고
    • A computational model of auditor knowledge and reasoning process in the going concern judgment
    • Biggs, S. F., Selfridge, M. & Krupka, G. R., A Computational Model of Auditor Knowledge and Reasoning Process in the Going Concern Judgment, Auditing: A Journal of Practice and Theory (Supplement 1993b) pp. 82-99.
    • (1993) Auditing: A Journal of Practice and Theory , Issue.SUPPL. , pp. 82-99
    • Biggs, S.F.1    Selfridge, M.2    Krupka, G.R.3
  • 19
    • 0002767266 scopus 로고
    • Experience effect in auditing: The role of task-specific knowledge
    • January
    • Bonner, S., Experience Effect in Auditing: The Role of Task-Specific Knowledge, Accounting Review (January 1990) pp. 72-92.
    • (1990) Accounting Review , pp. 72-92
    • Bonner, S.1
  • 21
    • 21144459201 scopus 로고
    • Expertise in corporate tax planning: The issue identification stage
    • Bonner, S., Davis, J. S. & Jackson, B. R., Expertise in Corporate Tax Planning: The Issue Identification Stage, Journal of Accounting Research (Supplement 1992) pp. 1-28.
    • (1992) Journal of Accounting Research , Issue.SUPPL. , pp. 1-28
    • Bonner, S.1    Davis, J.S.2    Jackson, B.R.3
  • 22
    • 0002198254 scopus 로고
    • Cognitive processes and knowledge as determinants of auditor expertise
    • Bonner, S. & Pennington, N., Cognitive Processes and Knowledge as Determinants of Auditor Expertise, Journal of Accounting Literature (1991) pp. 1-50.
    • (1991) Journal of Accounting Literature , pp. 1-50
    • Bonner, S.1    Pennington, N.2
  • 23
    • 0043227324 scopus 로고
    • The effect of instruction and experience on the acquisition of auditing knowledge
    • January
    • Bonner, S. & Walker, P. L., The Effect of Instruction and Experience on the Acquisition of Auditing Knowledge, The Accounting Review (January 1994) pp. 157-178.
    • (1994) The Accounting Review , pp. 157-178
    • Bonner, S.1    Walker, P.L.2
  • 25
    • 0001822953 scopus 로고
    • How do financial analysts make decisions? a process model of the investment screening decision
    • Bouwman, M. J., Frishkoff, P. A. & Frishkoff, P., How do Financial Analysts Make Decisions? A Process Model of the Investment Screening Decision, Accounting, Organizations and Society (1987) pp. 1-29.
    • (1987) Accounting, Organizations and Society , pp. 1-29
    • Bouwman, M.J.1    Frishkoff, P.A.2    Frishkoff, P.3
  • 26
    • 0002639626 scopus 로고
    • Configural information processing in auditing: The role of domain-specific knowledge
    • January
    • Brown, C. & Solomon, I., Configural Information Processing in Auditing: The Role of Domain-Specific Knowledge, The Accounting Review (January 1991) pp. 100-119.
    • (1991) The Accounting Review , pp. 100-119
    • Brown, C.1    Solomon, I.2
  • 27
    • 0000686253 scopus 로고
    • Frequency judgments in an audit-related task
    • Autumn
    • Butt, J., Frequency Judgments in an Audit-Related Task, Journal of Accounting Research (Autumn 1988) pp. 315-330.
    • (1988) Journal of Accounting Research , pp. 315-330
    • Butt, J.1
  • 29
    • 0002816556 scopus 로고
    • Expertise in problem solving
    • Sternberg R. (ed.), Hillsdale, NJ: Lawrence Erlbaum
    • Chi, M., Glaser, R. & Rees, E., Expertise in Problem Solving, in Sternberg R. (ed.), Advances in the Psychology of Human Intelligence (Hillsdale, NJ: Lawrence Erlbaum, 1982) pp. 7-75.
    • (1982) Advances in the Psychology of Human Intelligence , pp. 7-75
    • Chi, M.1    Glaser, R.2    Rees, E.3
  • 30
    • 0002383327 scopus 로고
    • Expert-novice difference in judgment/decision making research
    • Choo, F., Expert-Novice Difference in Judgment/Decision Making Research, Journal of Accounting Literature (1989a) pp. 106-136.
    • (1989) Journal of Accounting Literature , pp. 106-136
    • Choo, F.1
  • 31
    • 38249025805 scopus 로고
    • Cognitive script in auditing and accounting behavior
    • Choo, F., Cognitive Script in Auditing and Accounting Behavior, Accounting, Organizations and Society (1989b) pp. 481-493.
    • (1989) Accounting, Organizations and Society , pp. 481-493
    • Choo, F.1
  • 32
    • 0000707193 scopus 로고
    • The relationship between knowledge structures and judgments of experienced and inexperienced auditors
    • July
    • Choo, F. & Trotman, K., The Relationship Between Knowledge Structures and Judgments of Experienced and Inexperienced Auditors, The Accounting Review (July 1991) pp. 464-485.
    • (1991) The Accounting Review , pp. 464-485
    • Choo, F.1    Trotman, K.2
  • 33
    • 21144480156 scopus 로고
    • Evidence on the nature of audit planning problem representations: An examination of auditor free recalls
    • April
    • Christ, M. Y., Evidence on the Nature of Audit Planning Problem Representations: An Examination of Auditor Free Recalls, The Accounting Review (April 1993) pp. 304-322.
    • (1993) The Accounting Review , pp. 304-322
    • Christ, M.Y.1
  • 34
    • 84973587732 scopus 로고
    • A coefficient of agreement for nominal scales
    • Spring
    • Cohen, J., A Coefficient of Agreement for Nominal Scales, Educational and Psychological Measurement (Spring 1960) pp. 37-46.
    • (1960) Educational and Psychological Measurement , pp. 37-46
    • Cohen, J.1
  • 36
    • 85027206169 scopus 로고    scopus 로고
    • Catscale: A new stochastic multidimensional scaling methodology for the spatial analysis of sorting data and the study of stimulus categorization
    • forthcoming
    • DeSarbo, W. S., Libby, R. & Jedidi, K., Catscale: A New Stochastic Multidimensional Scaling Methodology for the Spatial Analysis of Sorting Data and the Study of Stimulus Categorization, Computational Statistics and Data Analysis (forthcoming).
    • Computational Statistics and Data Analysis
    • DeSarbo, W.S.1    Libby, R.2    Jedidi, K.3
  • 38
  • 39
    • 0001106479 scopus 로고
    • Auditors' representation and retrieval of internal control knowledge
    • April
    • Frederick, D. M., Auditors' Representation and Retrieval of Internal Control Knowledge, The Accounting Review (April 1991) pp. 240-258.
    • (1991) The Accounting Review , pp. 240-258
    • Frederick, D.M.1
  • 41
    • 0000438803 scopus 로고
    • Problem-centred research and knowledge-based theory in the professional accounting setting
    • Gibbins, M. & Jamal, K., Problem-Centred Research and Knowledge-Based Theory in the Professional Accounting Setting, Accounting, Organizations and Society (1993) pp. 451-466.
    • (1993) Accounting, Organizations and Society , pp. 451-466
    • Gibbins, M.1    Jamal, K.2
  • 45
    • 0000849930 scopus 로고
    • Recognition memory for typical and atypical actions in script activities: Tests of a script pointer + tag hypothesis
    • Graesser, A. C., Gordon, S. E. & Sawyer, J. D., Recognition Memory for Typical and Atypical Actions in Script Activities: Tests of a Script Pointer + Tag hypothesis, Journal of Verbal Learning and Verbal Behavior (1979) pp. 319-332.
    • (1979) Journal of Verbal Learning and Verbal Behavior , pp. 319-332
    • Graesser, A.C.1    Gordon, S.E.2    Sawyer, J.D.3
  • 48
    • 0002588111 scopus 로고
    • Personal memory: Personality traits as organizing principles in memory for behavior
    • Hastie, R. & Kumar, A. P., Personal Memory: Personality Traits as Organizing Principles in Memory for Behavior, Journal of Personality and Social Psychology (Vol. 37 1979) pp. 25-38.
    • (1979) Journal of Personality and Social Psychology , vol.37 , pp. 25-38
    • Hastie, R.1    Kumar, A.P.2
  • 50
  • 51
    • 0001248910 scopus 로고
    • The effect of experience on consensus of going-concern judgments
    • Ho, J. L., The Effect of Experience on Consensus of Going-Concern Judgments, Behavioral Research in Accounting (1994) pp. 160-177.
    • (1994) Behavioral Research in Accounting , pp. 160-177
    • Ho, J.L.1
  • 52
    • 84984163838 scopus 로고    scopus 로고
    • A reexamination of auditor versus model accuracy within the context of the going-concern opinion decision
    • forthcoming
    • Hopwood, W. S., McKeown, J. C. & Mutchler, J. F., A Reexamination of Auditor Versus Model Accuracy within the Context of the Going-Concern Opinion Decision, Contemporary Accounting Research (forthcoming).
    • Contemporary Accounting Research
    • Hopwood, W.S.1    McKeown, J.C.2    Mutchler, J.F.3
  • 53
    • 0011497771 scopus 로고
    • The development of knowledge structures in children
    • Hirschman, E. C. & Holbrook, M. B. (eds), Provo, UT: Association of Consumer Research
    • John, D. R., The Development of Knowledge Structures in Children, in Hirschman, E. C. & Holbrook, M. B. (eds), Advances in Consumer Research (Provo, UT: Association of Consumer Research, 1985).
    • (1985) Advances in Consumer Research
    • John, D.R.1
  • 54
    • 0000903938 scopus 로고
    • The development of consumer knowledge in children: A cognitive structure approach
    • March
    • John, D. R. & Whitney, J. C., Jr., The Development of Consumer Knowledge in Children: A Cognitive Structure Approach, Journal of Consumer Research (March 1986) pp. 406-417.
    • (1986) Journal of Consumer Research , pp. 406-417
    • John, D.R.1    Whitney J.C., Jr.2
  • 55
    • 0011463678 scopus 로고
    • Auditor memory for auditor evidence: Effect of group assistance, time delay, and memory task
    • Spring
    • Johnson, E. N., Auditor Memory for Auditor Evidence: Effect of Group Assistance, Time Delay, and Memory Task, Auditing: A Journal of Practice and Theory (Spring 1994) pp. 36-56.
    • (1994) Auditing: A Journal of Practice and Theory , pp. 36-56
    • Johnson, E.N.1
  • 56
    • 0001067535 scopus 로고
    • Cognitive structure of good and poor novice problem solvers in physics
    • August
    • Jong, T. D. & Ferguson-Hessler, M. G. M., Cognitive Structure of Good and Poor Novice Problem Solvers in Physics, Journal of Educational Psychology (August 1986) pp. 279-288.
    • (1986) Journal of Educational Psychology , pp. 279-288
    • Jong, T.D.1    Ferguson-Hessler, M.G.M.2
  • 57
    • 0001213853 scopus 로고
    • The impact of hypothesis-testing strategies on auditor's use of judgment data
    • Spring
    • Kida, T., The Impact of Hypothesis-Testing Strategies on Auditor's Use of Judgment Data, Journal of Accounting Research (Spring 1984) pp. 332-340.
    • (1984) Journal of Accounting Research , pp. 332-340
    • Kida, T.1
  • 59
    • 0002304557 scopus 로고
    • The effect of audit task on evidence integration and belief revision
    • Kerr, D. S. & Ward, D. D., The Effect of Audit Task on Evidence Integration and Belief Revision, Behavioral Research in Accounting (1994) pp. 21-42.
    • (1994) Behavioral Research in Accounting , pp. 21-42
    • Kerr, D.S.1    Ward, D.D.2
  • 60
    • 84923709872 scopus 로고
    • Identification of auditors' propositions related to assessment of management estimates
    • Klersey, G., Identification of Auditors' Propositions Related to Assessment of Management Estimates, Behavioral Research in Accounting (1994) pp. 42-72.
    • (1994) Behavioral Research in Accounting , pp. 42-72
    • Klersey, G.1
  • 62
    • 0002888748 scopus 로고
    • Enriching formal knowledge: A model for learning to solve textbook physics problems
    • Anderson, J. R. (ed.), Hillsdale, NJ: Lawrence Erlbaum
    • Larkin, J. H., Enriching Formal Knowledge: A Model for Learning to Solve Textbook Physics Problems, in Anderson, J. R. (ed.), Cognitive Skill and their Acquisition (Hillsdale, NJ: Lawrence Erlbaum, 1981).
    • (1981) Cognitive Skill and their Acquisition
    • Larkin, J.H.1
  • 64
    • 0001952495 scopus 로고
    • Mapping the procedural knowledge of industrial sales personnel: A script-theoretical investigation
    • January
    • Leigh, T. W. & McGraw, P. F., Mapping the Procedural Knowledge of Industrial Sales Personnel: A Script-Theoretical Investigation, Journal of Marketing (January 1989) pp. 16-34.
    • (1989) Journal of Marketing , pp. 16-34
    • Leigh, T.W.1    McGraw, P.F.2
  • 65
    • 0001712409 scopus 로고
    • Knowledge based and salesperson effectiveness: A script-theoretic analysis
    • May
    • Leong, S. W., Bush, P. B. & John, D. R., Knowledge Based and Salesperson Effectiveness: A Script-Theoretic Analysis, Journal of Marketing Research (May 1989) pp. 164-178.
    • (1989) Journal of Marketing Research , pp. 164-178
    • Leong, S.W.1    Bush, P.B.2    John, D.R.3
  • 67
    • 0002234733 scopus 로고    scopus 로고
    • The role of knowledge and memory in audit judgment
    • Ashton, R. H. & Ashton, A. H. (eds), (Cambridge, MA: Cambridge University Press, forthcoming)
    • Libby, R., The Role of Knowledge and Memory in Audit Judgment, in Ashton, R. H. & Ashton, A. H. (eds), Judgment and Decision Making Research in Accounting and Auditing (Cambridge, MA: Cambridge University Press, forthcoming).
    • Judgment and Decision Making Research in Accounting and Auditing
    • Libby, R.1
  • 69
    • 38249003790 scopus 로고
    • Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
    • Libby, R. & Luft, J., Determinants of Judgment Performance in Accounting Settings: Ability, Knowledge, Motivation, and Environment, Accounting, Organizations and Society (1993) pp. 425-450.
    • (1993) Accounting, Organizations and Society , pp. 425-450
    • Libby, R.1    Luft, J.2
  • 70
    • 38249003802 scopus 로고
    • The review process as a control for differential recall of evidence in auditor judgment
    • Libby, R. & Trotman, K., The Review Process as a Control for differential Recall of Evidence in Auditor Judgment, Accounting, Organizations and Society (1993) pp. 559-574.
    • (1993) Accounting, Organizations and Society , pp. 559-574
    • Libby, R.1    Trotman, K.2
  • 71
    • 0000128595 scopus 로고
    • Experience and the ability to explain audit findings
    • Autumn
    • Libby, R. & Frederick, D. M., Experience and the Ability to Explain Audit findings, Journal of Accounting Research (Autumn 1990) pp. 348-367.
    • (1990) Journal of Accounting Research , pp. 348-367
    • Libby, R.1    Frederick, D.M.2
  • 72
    • 0000537783 scopus 로고
    • Availability and the generation of hypotheses in analytical review
    • Autumn
    • Libby, R., Availability and the Generation of Hypotheses in Analytical Review, Journal of Accounting Research (Autumn 1985) pp. 648-667.
    • (1985) Journal of Accounting Research , pp. 648-667
    • Libby, R.1
  • 73
    • 0002266331 scopus 로고
    • The effect of knowledge, motivation, and type of message on advertisement processing and product judgments
    • Maheswaran D. & Sternthal, B., The Effect of Knowledge, Motivation, and Type of Message on Advertisement Processing and Product Judgments, Journal of Consumer Research (1990) pp. 66-73.
    • (1990) Journal of Consumer Research , pp. 66-73
    • Maheswaran, D.1    Sternthal, B.2
  • 75
    • 0011514425 scopus 로고
    • The development of knowledge structures
    • Stanford University
    • Martin, J., Harrod, W. & Siehl, C., The Development of Knowledge Structures, Research Paper No. 557, Stanford University (1980).
    • (1980) Research Paper No. 557 , vol.557
    • Martin, J.1    Harrod, W.2    Siehl, C.3
  • 78
    • 0001081791 scopus 로고
    • The effect of experience on auditors' memory errors
    • Autumn
    • Moeckel, C. L., The Effect of Experience on Auditors' Memory Errors, Journal of Accounting Research (Autumn 1990) pp. 368-387.
    • (1990) Journal of Accounting Research , pp. 368-387
    • Moeckel, C.L.1
  • 79
    • 0026841243 scopus 로고
    • Does memory affect judgment? self-generated versus recall memory measures
    • Moser, D. V., Does Memory affect Judgment? Self-Generated Versus Recall Memory Measures, Journal of Personality of Social Psychology (1992) pp. 555-563.
    • (1992) Journal of Personality of Social Psychology , pp. 555-563
    • Moser, D.V.1
  • 81
    • 85027206695 scopus 로고    scopus 로고
    • The learning and use of frequency information in auditing
    • forthcoming
    • Nelson, M. W., The Learning and Use of Frequency Information in Auditing, Journal of Accounting Literature (forthcoming).
    • Journal of Accounting Literature
    • Nelson, M.W.1
  • 82
    • 0000103774 scopus 로고
    • The effects of error frequency and accounting knowledge on error diagnosis in analytical review
    • October
    • Nelson, M. W., The Effects of Error Frequency and Accounting Knowledge on Error Diagnosis in Analytical Review, The Accounting Review (October 1993) pp. 803-824.
    • (1993) The Accounting Review , pp. 803-824
    • Nelson, M.W.1
  • 83
    • 0000256316 scopus 로고
    • Knowledge structure and the estimation of conditional probabilities in audit planning
    • January
    • Nelson, M. W., Libby, R. & Bonner, S. E., Knowledge Structure and the Estimation of Conditional Probabilities in Audit Planning, The Accounting Review (January 1995) pp. 27-47.
    • (1995) The Accounting Review , pp. 27-47
    • Nelson, M.W.1    Libby, R.2    Bonner, S.E.3
  • 85
    • 0000930961 scopus 로고
    • Synthetic grammar learning: Implicit rule abstraction or explicit fragmentary knowledge?
    • Perruchet, P. & Pacteau, C., Synthetic Grammar Learning: Implicit Rule Abstraction or Explicit Fragmentary Knowledge?" Journal of Experimental Psychology: General (1990) pp. 264-275.
    • (1990) Journal of Experimental Psychology: General , pp. 264-275
    • Perruchet, P.1    Pacteau, C.2
  • 86
    • 38249001945 scopus 로고
    • Decision making, cognitive science and accounting: An overview of the intersection
    • Peters, J. M., Decision Making, Cognitive Science and Accounting: An Overview of the Intersection, Accounting, Organizations and Society (1993) pp. 383-405.
    • (1993) Accounting, Organizations and Society , pp. 383-405
    • Peters, J.M.1
  • 87
    • 0002971525 scopus 로고
    • A cognitive computational model of risk hypothesis generation
    • Peters, J. M., A Cognitive Computational Model of Risk Hypothesis Generation, Journal of Accounting Research (Supplement 1990) pp. 83-103.
    • (1990) Journal of Accounting Research , Issue.SUPPL. , pp. 83-103
    • Peters, J.M.1
  • 88
    • 0011500910 scopus 로고
    • Improving sales force composite: Forecasting by using scripts
    • Peterson, R. T., Improving Sales Force Composite: Forecasting by Using Scripts, The Journal of Business Forecasting (1993) pp. 10-15.
    • (1993) The Journal of Business Forecasting , pp. 10-15
    • Peterson, R.T.1
  • 89
    • 0000317281 scopus 로고
    • Audit judgment consensus: A model for dichotomous decisions
    • Pincus, K., Audit Judgment Consensus: A Model for Dichotomous Decisions, Auditing: A Journal of Practice and Theory (1990) pp. 1-20.
    • (1990) Auditing: A Journal of Practice and Theory , pp. 1-20
    • Pincus, K.1
  • 90
    • 0003037308 scopus 로고
    • Financially distressed companies and auditor perceptions of the twelve characteristics of decline
    • Fall
    • Ponemon, L. A. & Schick, A. G., Financially Distressed Companies and Auditor Perceptions of the Twelve Characteristics of Decline, Auditing: A Journal of Practice and Theory (Fall 1991) pp. 70-83.
    • (1991) Auditing: A Journal of Practice and Theory , pp. 70-83
    • Ponemon, L.A.1    Schick, A.G.2
  • 91
    • 84886534342 scopus 로고
    • A script theoretic analysis of consumer decision making
    • Mitchell, A. (ed.), Chicago: Association of Consumer Research
    • Rethans, A. J. & Taylor, J. L., A Script Theoretic Analysis of Consumer Decision Making, in Mitchell, A. (ed.), Advances in Consumer Research (Chicago: Association of Consumer Research, 1982).
    • (1982) Advances in Consumer Research
    • Rethans, A.J.1    Taylor, J.L.2
  • 92
    • 0002199754 scopus 로고
    • Working-paper order effects and auditors' going concern decisions
    • January
    • Ricchiute, D., Working-Paper Order Effects and Auditors' Going Concern Decisions, The Accounting Review (January 1992) pp. 46-58.
    • (1992) The Accounting Review , pp. 46-58
    • Ricchiute, D.1
  • 94
  • 96
    • 0000524147 scopus 로고
    • A psychometric assessment of measures of script in consumer memory
    • September
    • Smith, R. A. & Houston, M. J., A Psychometric Assessment of Measures of Script in Consumer Memory, Journal of Consumer Research (September 1985) pp. 214-224.
    • (1985) Journal of Consumer Research , pp. 214-224
    • Smith, R.A.1    Houston, M.J.2
  • 97
    • 0002529957 scopus 로고
    • Judgment and decision research in auditing
    • Ashton, R. H. & Ashton A. H. (eds) Cambridge, MA: Cambridge University Press
    • Solomon, I. & Shields, M. D., Judgment and Decision Research in Auditing, in Ashton, R. H. & Ashton A. H. (eds) Judgment and Decision Making Research in Accounting and Auditing (Cambridge, MA: Cambridge University Press, 1993).
    • (1993) Judgment and Decision Making Research in Accounting and Auditing
    • Solomon, I.1    Shields, M.D.2
  • 98
    • 0002517017 scopus 로고
    • A role theory perspective on dyadic interactions: The service encounter
    • Winter
    • Solomon, M. R., Surprenant, C., Czepiel, J. A. & Gutman, E. G., A Role Theory Perspective on Dyadic Interactions: The Service Encounter, Journal of Marketing (Winter 1985) pp. 99-111.
    • (1985) Journal of Marketing , pp. 99-111
    • Solomon, M.R.1    Surprenant, C.2    Czepiel, J.A.3    Gutman, E.G.4
  • 99
    • 0011453068 scopus 로고
    • Auditors' evaluation of test-of-control strength
    • April
    • Spires, E. E., Auditors' Evaluation of Test-of-Control Strength, The Accounting Review (April 1991) pp. 259-276.
    • (1991) The Accounting Review , pp. 259-276
    • Spires, E.E.1
  • 101
    • 0001845927 scopus 로고
    • Knowledge structure differences between more effective and less effective salespeople
    • Sujan, H., Sujan, M. & Bettman, J. R., Knowledge Structure Differences Between More Effective and Less Effective Salespeople, Journal of Marketing Research (1988) pp. 81-86.
    • (1988) Journal of Marketing Research , pp. 81-86
    • Sujan, H.1    Sujan, M.2    Bettman, J.R.3
  • 102
    • 0001492922 scopus 로고
    • Three parametric techniques for contingency table analysis: A nontechnical commentary
    • August
    • Swafford, M., Three Parametric Techniques for Contingency Table Analysis: A Nontechnical Commentary, American Sociological Review (August 1980) pp. 664-690.
    • (1980) American Sociological Review , pp. 664-690
    • Swafford, M.1
  • 103
    • 0002508376 scopus 로고
    • Determinants of selling effectiveness: The importance of declarative knowledge to the personal selling concept
    • January
    • Szymanski, D. M., Determinants of Selling Effectiveness: The Importance of Declarative Knowledge to the Personal Selling Concept, Journal of Marketing (January 1988) pp. 64-77.
    • (1988) Journal of Marketing , pp. 64-77
    • Szymanski, D.M.1
  • 104
    • 21144478172 scopus 로고
    • The effect of experience on the auditor's organization and amount of knowledge
    • October
    • Tubbs, R. M., The Effect of Experience on the Auditor's Organization and Amount of Knowledge, The Accounting Review (October 1992) pp. 783-801
    • (1992) The Accounting Review , pp. 783-801
    • Tubbs, R.M.1
  • 107
    • 0002829543 scopus 로고
    • Effectiveness in sales interactions: A contingency framework
    • Winter
    • Weitz, B. A., Effectiveness in Sales Interactions: A Contingency Framework, Journal of Marketing (Winter 1981) pp. 85-103.
    • (1981) Journal of Marketing , pp. 85-103
    • Weitz, B.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.