메뉴 건너뛰기




Volumn 22, Issue 6, 1997, Pages 573-587

The persuasiveness of audit evidence: The case of accounting policy decisions

(2)  Salterio, S a   Koonce, L a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0031205959     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(97)00002-0     Document Type: Article
Times cited : (115)

References (34)
  • 1
    • 0010839416 scopus 로고
    • Explanation as a method for evaluating client-suggested causes in analytical procedures
    • Anderson, U., & Koonce, L. (1995). Explanation as a method for evaluating client-suggested causes in analytical procedures. Auditing: A Journal of Practice & Theory, 14, 124-132.
    • (1995) Auditing: A Journal of Practice & Theory , vol.14 , pp. 124-132
    • Anderson, U.1    Koonce, L.2
  • 2
    • 84986303835 scopus 로고
    • Effects of involvement, argument strength and source characteristics on central and peripheral processing of advertising
    • Andrews, J. C., & Shimp, T. A. (1990). Effects of involvement, argument strength and source characteristics on central and peripheral processing of advertising. Psychology and Marketing, 7, 195-214.
    • (1990) Psychology and Marketing , vol.7 , pp. 195-214
    • Andrews, J.C.1    Shimp, T.A.2
  • 4
    • 0010768544 scopus 로고    scopus 로고
    • An empirical test of Bentham's theory of the persuasiveness of evidence
    • in press
    • Caster, P., & Pincus, K. (in press). An empirical test of Bentham's theory of the persuasiveness of evidence. Auditing: A Journal of Practice & Theory.
    • Auditing: A Journal of Practice & Theory
    • Caster, P.1    Pincus, K.2
  • 7
    • 84982556581 scopus 로고
    • Analogical problem solving
    • Gick, M., & Holyoak, K. (1980). Analogical problem solving. Cognitive Psychology, 12, 306-355.
    • (1980) Cognitive Psychology , vol.12 , pp. 306-355
    • Gick, M.1    Holyoak, K.2
  • 8
    • 0000433698 scopus 로고
    • Effects of source magnification of cognitive effort on attitudes: An information processing view
    • Harkins, S., & Petty, R. (1981). Effects of source magnification of cognitive effort on attitudes: An information processing view. Journal of Personality and Social Psychology, 3, 401-413.
    • (1981) Journal of Personality and Social Psychology , vol.3 , pp. 401-413
    • Harkins, S.1    Petty, R.2
  • 9
    • 0001045681 scopus 로고
    • Social context effects in persuasion: The effects of multiple sources and multiple targets
    • P. Paulus, (Ed.), New York: Springer-Verlag
    • Harkins, S., & Petty, R. (1983). Social context effects in persuasion: The effects of multiple sources and multiple targets. In P. Paulus, (Ed.), Basic group processes (pp. 149-175). New York: Springer-Verlag.
    • (1983) Basic Group Processes , pp. 149-175
    • Harkins, S.1    Petty, R.2
  • 11
    • 21344482092 scopus 로고
    • Auditors' sensitivity to source reliability
    • Hirst, E. (1994). Auditors' sensitivity to source reliability. Journal of Accounting Research, 32, 113-126.
    • (1994) Journal of Accounting Research , vol.32 , pp. 113-126
    • Hirst, E.1
  • 12
    • 0002298104 scopus 로고
    • An empirical investigation of the effects of advocacy on preparers' evaluations of judicial evidence
    • Johnson, L. (1993). An empirical investigation of the effects of advocacy on preparers' evaluations of judicial evidence. The Journal of the American Taxation Association, 15, 1-22.
    • (1993) The Journal of the American Taxation Association , vol.15 , pp. 1-22
    • Johnson, L.1
  • 14
    • 0000412475 scopus 로고
    • Are auditing judgments sufficiently regressive?
    • Joyce, E., & Biddle, G. (1981). Are auditing judgments sufficiently regressive? Journal of Accounting Research, 19, 323-349.
    • (1981) Journal of Accounting Research , vol.19 , pp. 323-349
    • Joyce, E.1    Biddle, G.2
  • 15
    • 0002297651 scopus 로고
    • Accountants' legal liability: A crisis that must be addressed
    • Lochner, P. (1993). Accountants' legal liability: A crisis that must be addressed. Accounting Horizons, 7, 92-96.
    • (1993) Accounting Horizons , vol.7 , pp. 92-96
    • Lochner, P.1
  • 16
    • 0001547964 scopus 로고
    • Analogical reasoning and hypothesis generation in auditing
    • Marchant, G. (1989). Analogical reasoning and hypothesis generation in auditing. The Accounting Review, 64, 500-513.
    • (1989) The Accounting Review , vol.64 , pp. 500-513
    • Marchant, G.1
  • 19
    • 0002752565 scopus 로고
    • Judgment and U.S. Accounting standards
    • Mason, A. K., & Gibbins, M. (1991). Judgment and U.S. accounting standards. Accounting Horizons, 5, 14-24.
    • (1991) Accounting Horizons , vol.5 , pp. 14-24
    • Mason, A.K.1    Gibbins, M.2
  • 21
    • 0002055340 scopus 로고
    • An analysis of auditor litigation and audit service quality
    • Palmrose, Z. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, 63, 55-73.
    • (1988) The Accounting Review , vol.63 , pp. 55-73
    • Palmrose, Z.1
  • 24
    • 84984165301 scopus 로고
    • Researching accounting precedents: Learning, efficiency, and effectiveness
    • Salterio, S. (1994). Researching accounting precedents: Learning, efficiency, and effectiveness. Contemporary Accounting Research, 11, 515-542.
    • (1994) Contemporary Accounting Research , vol.11 , pp. 515-542
    • Salterio, S.1
  • 25
    • 0030194368 scopus 로고    scopus 로고
    • Effect of precedents and client position on auditors' financial accounting policy judgment
    • Salterio, S. (1996). Effect of precedents and client position on auditors' financial accounting policy judgment. Accounting, Organizations and Society, 21, 467-486.
    • (1996) Accounting, Organizations and Society , vol.21 , pp. 467-486
    • Salterio, S.1
  • 26
    • 0002992776 scopus 로고
    • A mountain or a molehill?
    • Remarks by Walter P. Schuetze to American Institute of Certified Public Accountants: Twenty-First Annual National Conference on SEC Developments
    • Schuetze, W. (1994). A mountain or a molehill? Remarks by Walter P. Schuetze to American Institute of Certified Public Accountants: Twenty-First Annual National Conference on SEC Developments. Reprinted in Accounting Horizons, 8, 69-75.
    • (1994) Reprinted in Accounting Horizons , vol.8 , pp. 69-75
    • Schuetze, W.1
  • 27
  • 28
    • 0001053449 scopus 로고
    • The bayesian and belief-function formalisms: A general perspective for auditing
    • Shafer, G., & Srivastava, R. (1990). The bayesian and belief-function formalisms: A general perspective for auditing. Auditing: A Journal of Practice & Theory, 9 (suppl.), 110-148.
    • (1990) Auditing: A Journal of Practice & Theory , vol.9 , Issue.SUPPL. , pp. 110-148
    • Shafer, G.1    Srivastava, R.2
  • 29
    • 0029687698 scopus 로고    scopus 로고
    • Creative compliance in financial reporting
    • Shah, A. (1996). Creative compliance in financial reporting. Accounting, Organizations and Society, 21, 23-41.
    • (1996) Accounting, Organizations and Society , vol.21 , pp. 23-41
    • Shah, A.1
  • 31
    • 0002314576 scopus 로고
    • A general theory of evidence as the conceptual foundation in auditing theory
    • Toba, Y. (1975). A general theory of evidence as the conceptual foundation in auditing theory. The Accounting Review, 50, 7-24.
    • (1975) The Accounting Review , vol.50 , pp. 7-24
    • Toba, Y.1
  • 33
    • 0016264378 scopus 로고
    • Judgment under uncertainty: Heuristics and biases
    • Tversky, A., & Kahneman, D. (1974). Judgment under uncertainty: Heuristics and biases. Science, 185, 1124-1131.
    • (1974) Science , vol.185 , pp. 1124-1131
    • Tversky, A.1    Kahneman, D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.