메뉴 건너뛰기




Volumn 34, Issue 1, 1996, Pages 125-140

The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence

(1)  Peecher, Mark E a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0030306391     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491335     Document Type: Article
Times cited : (196)

References (24)
  • 1
    • 0004283623 scopus 로고
    • Chicago: CHH Inc.
    • AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. AICPA Professional Standards. Chicago: CHH Inc., 1994.
    • (1994) AICPA Professional Standards
  • 2
    • 0003173155 scopus 로고
    • The effects of source-competence information and its timing on auditors' performance of analytical procedures
    • Spring
    • ANDERSON, U.; L. KOONCE; AND G. MARCHANT. "The Effects of Source-Competence Information and Its Timing on Auditors' Performance of Analytical Procedures." Auditing: A Journal of Practice and Theory (Spring 1994): 137-48.
    • (1994) Auditing: A Journal of Practice and Theory , pp. 137-148
    • Anderson, U.1    Koonce, L.2    Marchant, G.3
  • 3
    • 38249018832 scopus 로고
    • Evidence-responsiveness in professional judgment: Effects of positive versus negative evidence and presentation mode
    • June
    • ASHTON, R. H., AND A. ASHTON. "Evidence-Responsiveness in Professional Judgment: Effects of Positive versus Negative Evidence and Presentation Mode." Organizational Behavior and Human Decision Processes (June 1990): 1-19.
    • (1990) Organizational Behavior and Human Decision Processes , pp. 1-19
    • Ashton, R.H.1    Ashton, A.2
  • 5
    • 0000802111 scopus 로고
    • Auditor's use of analytical review in audit program design
    • January
    • BIGGS, S.; T. MOCK; AND P. WATKINS. "Auditor's Use of Analytical Review in Audit Program Design." The Accounting Review (January 1988): 148-61.
    • (1988) The Accounting Review , pp. 148-161
    • Biggs, S.1    Mock, T.2    Watkins, P.3
  • 6
    • 0002198254 scopus 로고
    • Cognitive processes and knowledge as determinants of auditor expertise
    • BONNER, S. E., AND N. PENNINGTON. "Cognitive Processes and Knowledge as Determinants of Auditor Expertise." Journal of Accounting Literature (1991): 1-50.
    • (1991) Journal of Accounting Literature , pp. 1-50
    • Bonner, S.E.1    Pennington, N.2
  • 7
    • 77953869321 scopus 로고
    • The curse of knowledge in economic settings: An experimental analysis
    • October
    • CAMERER, C.; L. LOEWENSTEIN; AND M. WEBER. "The Curse of Knowledge in Economic Settings: An Experimental Analysis." Journal of Political Economy (October 1989): 1232-54.
    • (1989) Journal of Political Economy , pp. 1232-1254
    • Camerer, C.1    Loewenstein, L.2    Weber, M.3
  • 8
    • 0000265721 scopus 로고
    • Another perspective on the use of deception in auditing experiments
    • Fall
    • DOPUCH, N. "Another Perspective on the Use of Deception in Auditing Experiments." Auditing: A Journal of Practice and Theory (Fall 1992): 109-12.
    • (1992) Auditing: A Journal of Practice and Theory , pp. 109-112
    • Dopuch, N.1
  • 10
    • 84982399532 scopus 로고
    • Good judgment in public accounting: Quality and justification
    • Spring
    • EMBY, C., AND M. GIBBINS. "Good Judgment in Public Accounting: Quality and Justification." Contemporary Accounting Research (Spring 1988): 287-313.
    • (1988) Contemporary Accounting Research , pp. 287-313
    • Emby, C.1    Gibbins, M.2
  • 12
    • 21844515161 scopus 로고
    • An empirical exploration of complex accountability in public accounting
    • Autumn
    • GIBBINS, M., AND J. D. NEWTON. "An Empirical Exploration of Complex Accountability in Public Accounting." Journal of Accounting Research (Autumn 1994): 165-86.
    • (1994) Journal of Accounting Research , pp. 165-186
    • Gibbins, M.1    Newton, J.D.2
  • 14
    • 0003053172 scopus 로고
    • Induction
    • edited by R. Sternberg and E. Smith. New York: Cambridge University Press
    • HOLYOAK, R., AND R. NISBETT. "Induction." In The Psychology of Human Thought, edited by R. Sternberg and E. Smith, pp. 50-91. New York: Cambridge University Press, 1988.
    • (1988) The Psychology of Human Thought , pp. 50-91
    • Holyoak, R.1    Nisbett, R.2
  • 16
    • 21344493686 scopus 로고
    • Debiasing audit judgment errors with accountability: A framework and experimental results
    • Autumn
    • KENNEDY, J. "Debiasing Audit Judgment Errors with Accountability: A Framework and Experimental Results." Journal of Accounting Research (Autumn 1993): 231-45.
    • (1993) Journal of Accounting Research , pp. 231-245
    • Kennedy, J.1
  • 17
    • 0002136310 scopus 로고
    • A cognitive characterization of audit analytical review
    • KOONCE, L. "A Cognitive Characterization of Audit Analytical Review." Auditing: A Journal of Practice and Theory (Supplement 1993): 57-76.
    • (1993) Auditing: A Journal of Practice and Theory , Issue.SUPPLEMENT , pp. 57-76
    • Koonce, L.1
  • 21
    • 0003118287 scopus 로고
    • Discussion of experimental evidence on the effects of accountability on auditor judgments
    • PEECHER, M. E., AND D. N. KLEINMUNTZ. "Discussion of Experimental Evidence on the Effects of Accountability on Auditor Judgments." Auditing: A Journal of Practice and Theory (Supplement 1991): 108-13.
    • (1991) Auditing: A Journal of Practice and Theory , Issue.SUPPLEMENT , pp. 108-113
    • Peecher, M.E.1    Kleinmuntz, D.N.2
  • 23
    • 0024748256 scopus 로고
    • Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering
    • October
    • TETLOCK, P. E.; L. SKITKA; AND R. BOETTGER. "Social and Cognitive Strategies for Coping with Accountability: Conformity, Complexity, and Bolstering." Journal of Personality and Social Psychology (October 1989): 632-40.
    • (1989) Journal of Personality and Social Psychology , pp. 632-640
    • Tetlock, P.E.1    Skitka, L.2    Boettger, R.3
  • 24
    • 0011474780 scopus 로고
    • Cognition and the auditor's opinion formulation process: A schematic model of interactions between memory and current audit evidence
    • edited by S. Moriarity and E. Joyce. Norman: University of Oklahoma
    • WALLER W. S., AND W. L. FELIX. "Cognition and the Auditor's Opinion Formulation Process: A Schematic Model of Interactions between Memory and Current Audit Evidence." In Decision Making and Accounting: Current Research, edited by S. Moriarity and E. Joyce, pp. 27-48. Norman: University of Oklahoma, 1984.
    • (1984) Decision Making and Accounting: Current Research , pp. 27-48
    • Waller, W.S.1    Felix, W.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.