메뉴 건너뛰기




Volumn 22, Issue 3-4, 1997, Pages 249-268

An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0031116567     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(96)00029-3     Document Type: Article
Times cited : (59)

References (45)
  • 1
    • 0002108681 scopus 로고
    • An examination of the effects of experience and task complexity on audit judgments
    • Abdolmohammadi, M., & Wright, A. (1987). An examination of the effects of experience and task complexity on audit judgments. The Accounting Review, 62, 1-13.
    • (1987) The Accounting Review , vol.62 , pp. 1-13
    • Abdolmohammadi, M.1    Wright, A.2
  • 2
    • 0004283623 scopus 로고
    • Chicago: Commerce Clearing House
    • American Institute of Certified Public Accountants (AICPA) (1994). AICPA professional standards: volume 1. Chicago: Commerce Clearing House.
    • (1994) AICPA Professional Standards , vol.1
  • 4
    • 0002653999 scopus 로고
    • Auditor attendance to negative and positive information: The effect of experience-related differences
    • Anderson, B., & Maletta, M. (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.1    Maletta, M.2
  • 9
    • 0000070121 scopus 로고
    • The auditor's going concern opinion decision: Interaction of task variables and the sequential processing of evidence
    • Asare, S. (1992). The auditor's going concern opinion decision: interaction of task variables and the sequential processing of evidence. The Accounting Review, 67, 379-393.
    • (1992) The Accounting Review , vol.67 , pp. 379-393
    • Asare, S.1
  • 10
    • 0001554983 scopus 로고
    • Sequential Belief Revision in Auditing
    • Ashton, A., & Ashton, R. (1988). Sequential Belief Revision in Auditing. The Accounting Review, 63, 623-641.
    • (1988) The Accounting Review , vol.63 , pp. 623-641
    • Ashton, A.1    Ashton, R.2
  • 11
    • 38249018832 scopus 로고
    • Evidence-responsiveness in professional judgment: Effects of positive versus negative evidence and presentation mode
    • Ashton, R., & Ashton, A. (1990). Evidence-responsiveness in professional judgment: effects of positive versus negative evidence and presentation mode. Organizational Behavior and Human Decision Processes, 46, 1-19.
    • (1990) Organizational Behavior and Human Decision Processes , vol.46 , pp. 1-19
    • Ashton, R.1    Ashton, A.2
  • 13
    • 0002767266 scopus 로고
    • Experience effects in auditing: The role of task specific knowledge
    • Bonner, S. (1990). Experience effects in auditing: the role of task specific knowledge. Accounting Review, 65, 72-92.
    • (1990) Accounting Review , vol.65 , pp. 72-92
    • Bonner, S.1
  • 14
    • 38149144075 scopus 로고
    • A model of the effects of audit task complexity
    • Bonner, S. (1994). A model of the effects of audit task complexity. Accounting, Organizations and Society, 19, 213-234.
    • (1994) Accounting, Organizations and Society , vol.19 , pp. 213-234
    • Bonner, S.1
  • 15
    • 38249024205 scopus 로고
    • The effects of information order and hypothesis-testing strategies on auditors' judgments
    • Butt, J., & Campbell, T. (1989). The effects of information order and hypothesis-testing strategies on auditors' judgments. Accounting, Organizations and Society, 14, 471-480.
    • (1989) Accounting, Organizations and Society , vol.14 , pp. 471-480
    • Butt, J.1    Campbell, T.2
  • 16
    • 38249028727 scopus 로고
    • Diagnostic reasoning with circumstantial evidence
    • Carlson, R., & Dulany, D. (1988). Diagnostic reasoning with circumstantial evidence. Cognitive Psychology, 20, 463-492.
    • (1988) Cognitive Psychology , vol.20 , pp. 463-492
    • Carlson, R.1    Dulany, D.2
  • 17
    • 0000707193 scopus 로고
    • The relationship between knowledge structure and judgments for experienced and inexperienced auditors
    • Choo, F., & Trotman, K. (1991). The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review, 66, 464-485.
    • (1991) The Accounting Review , vol.66 , pp. 464-485
    • Choo, F.1    Trotman, K.2
  • 18
    • 0002122758 scopus 로고
    • Auditors' use of confirmatory processes
    • Church, B. (1990). Auditors' use of confirmatory processes. Journal of Accounting Literature, 9, 81-112.
    • (1990) Journal of Accounting Literature , vol.9 , pp. 81-112
    • Church, B.1
  • 19
  • 21
    • 0002092167 scopus 로고
    • The novice and the expert: Knowledge-based strategies in political cognition
    • Fiske, S., Kinder, D., & Larter, W. (1983). The novice and the expert: knowledge-based strategies in political cognition. Journal of Experimental Social Psychology, 19, 381-400.
    • (1983) Journal of Experimental Social Psychology , vol.19 , pp. 381-400
    • Fiske, S.1    Kinder, D.2    Larter, W.3
  • 22
    • 85004844331 scopus 로고
    • The elusive thematic-materials effect in Wason's selection task
    • Griggs, R., & Cox, J. (1982). The elusive thematic-materials effect in Wason's selection task. British Journal of Psychology, 73, 407-420.
    • (1982) British Journal of Psychology , vol.73 , pp. 407-420
    • Griggs, R.1    Cox, J.2
  • 23
    • 0006062916 scopus 로고
    • Order effects in belief updating: The belief-adjustment model
    • Hogarth, R., & Einhorn, H. (1992). Order effects in belief updating: the belief-adjustment model. Cognitive Psychology, 24, 1-55.
    • (1992) Cognitive Psychology , vol.24 , pp. 1-55
    • Hogarth, R.1    Einhorn, H.2
  • 24
    • 0010786238 scopus 로고
    • New York: IFAC
    • International Federation of Accountants (IFAC) (1994). IFAC Handbook. New York: IFAC.
    • (1994) IFAC Handbook
  • 26
    • 38249024503 scopus 로고
    • An examination of information search during initial audit planning
    • Kaplan, S., & Reckers, P. (1989). An examination of information search during initial audit planning. Accounting, Organizations and Society, 14, 539-550.
    • (1989) Accounting, Organizations and Society , vol.14 , pp. 539-550
    • Kaplan, S.1    Reckers, P.2
  • 27
    • 84984274011 scopus 로고
    • Sequential auditor decision making: Evidence planning and evaluation
    • Knechel, W., & Messier, W. (1990). Sequential auditor decision making: evidence planning and evaluation. Contemporary Accounting Research, 6, 386-406.
    • (1990) Contemporary Accounting Research , vol.6 , pp. 386-406
    • Knechel, W.1    Messier, W.2
  • 28
    • 21144475609 scopus 로고
    • The focus of judgment effect: A question wording effect due to hypothesis confirmation bias
    • Lehman, D., Krosnick, J., West, R., & Li, F. (1992). The focus of judgment effect: a question wording effect due to hypothesis confirmation bias. Personality and Social Psychology Bulletin, 18, 690-699.
    • (1992) Personality and Social Psychology Bulletin , vol.18 , pp. 690-699
    • Lehman, D.1    Krosnick, J.2    West, R.3    Li, F.4
  • 29
    • 0000537783 scopus 로고
    • Availability and the generation of hypotheses in analytical review
    • Libby, R. (1985). Availability and the generation of hypotheses in analytical review. Journal of Accounting Research, 23, 646-665.
    • (1985) Journal of Accounting Research , vol.23 , pp. 646-665
    • Libby, R.1
  • 30
    • 38249003802 scopus 로고
    • The review process as a control for differential recall of evidence in auditor judgments
    • Libby, R., & Trotman, K. (1993). The review process as a control for differential recall of evidence in auditor judgments. Accounting, Organizations and Society, 18, 559-574.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 559-574
    • Libby, R.1    Trotman, K.2
  • 31
    • 0001371817 scopus 로고
    • Biased assimilation and attitude polarization: The effects of prior theories on subsequently considered evidence
    • Lord, C., Ross, L., & Lepper, M. (1979). Biased assimilation and attitude polarization: the effects of prior theories on subsequently considered evidence. Journal of Personality and Social Psychology, 37, 2098-2109.
    • (1979) Journal of Personality and Social Psychology , vol.37 , pp. 2098-2109
    • Lord, C.1    Ross, L.2    Lepper, M.3
  • 32
    • 21144481764 scopus 로고
    • Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation bias, and professional skepticism
    • McMillan, J., & White, R. (1993). Auditors' belief revisions and evidence search: the effect of hypothesis frame, confirmation bias, and professional skepticism. Accounting Review, 66, 443-465.
    • (1993) Accounting Review , vol.66 , pp. 443-465
    • McMillan, J.1    White, R.2
  • 33
    • 38249014146 scopus 로고
    • Auditor belief revisions in the performance auditing setting: An application of the belief-adjustment model
    • Pei, B., Reed, S., & Koch, B. (1992). Auditor belief revisions in the performance auditing setting: an application of the belief-adjustment model. Accounting, Organizations and Society, 17, 169-183.
    • (1992) Accounting, Organizations and Society , vol.17 , pp. 169-183
    • Pei, B.1    Reed, S.2    Koch, B.3
  • 35
    • 0000232211 scopus 로고
    • The effect of fraud signals, evidence order, and group-assisted counsel on independent auditor judgment
    • Reckers, P., & Schultz, J. (1993). The effect of fraud signals, evidence order, and group-assisted counsel on independent auditor judgment. Behavioral Research in Accounting, 5, 124-144.
    • (1993) Behavioral Research in Accounting , vol.5 , pp. 124-144
    • Reckers, P.1    Schultz, J.2
  • 37
    • 0003322278 scopus 로고
    • Hypothesis-testing processes
    • J. Harvey, W. Ickes and R. Kidd (Eds) Hillsdale, NJ: Erlbaum
    • Snyder, M., & Gangestad, S. (1981). Hypothesis-testing processes. In J. Harvey, W. Ickes and R. Kidd (Eds) New Directions in Attribution Research Vol. 3 (pp. 171-196). Hillsdale, NJ: Erlbaum.
    • (1981) New Directions in Attribution Research , vol.3 , pp. 171-196
    • Snyder, M.1    Gangestad, S.2
  • 39
    • 0001355350 scopus 로고
    • Reconstructing the past: Some cognitive consequences of person perception
    • Snyder, M., & Uranowitz, S., (1978). Reconstructing the past: some cognitive consequences of person perception. Journal of Personality and Social Psychology, 36, 941-950.
    • (1978) Journal of Personality and Social Psychology , vol.36 , pp. 941-950
    • Snyder, M.1    Uranowitz, S.2
  • 41
    • 0001255557 scopus 로고
    • Recency effects in the auditor's belief revision process
    • Tubbs, R., Messier, W. & Knechel, W. (1990). Recency effects in the auditor's belief revision process. The Accounting Review, 65, 452-460.
    • (1990) The Accounting Review , vol.65 , pp. 452-460
    • Tubbs, R.1    Messier, W.2    Knechel, W.3
  • 42
    • 0001371984 scopus 로고
    • Rational choice and the framing of decisions
    • Tversky, A., & Kahneman, D. (1986). Rational choice and the framing of decisions. Journal of Business, 59, S251-S278.
    • (1986) Journal of Business , vol.59
    • Tversky, A.1    Kahneman, D.2
  • 43
    • 0000153006 scopus 로고
    • The auditor and learning from experience: Some conjectures
    • Waller, W., & Felix, W. (1984). The auditor and learning from experience: some conjectures. Accounting, Organizations and Society, 9, 383-406.
    • (1984) Accounting, Organizations and Society , vol.9 , pp. 383-406
    • Waller, W.1    Felix, W.2
  • 44
    • 0000095552 scopus 로고
    • A heteroscedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity
    • White, H. (1980). A heteroscedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity. Econometrica, 48, 817-838.
    • (1980) Econometrica , vol.48 , pp. 817-838
    • White, H.1
  • 45
    • 0001083420 scopus 로고
    • The effects of feedback about self and others on the recall and judgments of feedback-relevant information
    • Wyer, R., & Frey, D. (1983). The effects of feedback about self and others on the recall and judgments of feedback-relevant information. Journal of Experimental Social Psychology, 19, 540-559.
    • (1983) Journal of Experimental Social Psychology , vol.19 , pp. 540-559
    • Wyer, R.1    Frey, D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.