메뉴 건너뛰기




Volumn 73, Issue 4, 1998, Pages 475-502

The effects of audit risk and information importance on auditor memory during working paper review

Author keywords

Audit risk; Information importance; Memory; Working paper review

Indexed keywords


EID: 0032339272     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (33)

References (51)
  • 1
    • 0011499930 scopus 로고
    • Audit approaches and techniques
    • edited by A. Abdel-khalik, and I. Solomon. Sarasota, FL: American Accounting Association
    • Akresh, A., J. Loebbecke, and W. Scott. 1988. Audit approaches and techniques. In Research Opportunities in Auditing: The Second Decade, edited by A. Abdel-khalik, and I. Solomon. Sarasota, FL: American Accounting Association.
    • (1988) Research Opportunities in Auditing: The Second Decade
    • Akresh, A.1    Loebbecke, J.2    Scott, W.3
  • 2
    • 0040736487 scopus 로고    scopus 로고
    • New York, NY: AICPA
    • American Institute of Certified Public Accountants. 1997. Professional Standards, Vol.1. New York, NY: AICPA.
    • (1997) Professional Standards , vol.1
  • 3
    • 0002251264 scopus 로고
    • Allocation of attention during reading
    • edited by A. Flammer, and W. Kintsch. New York, NY: North-Holland
    • Anderson, R. 1982. Allocation of attention during reading. In Discourse Processing, edited by A. Flammer, and W. Kintsch. New York, NY: North-Holland.
    • (1982) Discourse Processing
    • Anderson, R.1
  • 4
    • 0030121883 scopus 로고    scopus 로고
    • The effect of familiarity with the preparer and task complexity on the effectiveness of the audit review process
    • Asare, S., and L. McDaniel. 1996. The effect of familiarity with the preparer and task complexity on the effectiveness of the audit review process. Accounting Review 71 (April): 139-159.
    • (1996) Accounting Review , vol.71 , Issue.APRIL , pp. 139-159
    • Asare, S.1    McDaniel, L.2
  • 5
    • 0000605248 scopus 로고
    • Expert judgment in the audit team: A source reliability approach
    • Bamber, E. 1983. Expert judgment in the audit team: A source reliability approach. Journal of Accounting Research 21 (Autumn): 396-412.
    • (1983) Journal of Accounting Research , vol.21 , Issue.AUTUMN , pp. 396-412
    • Bamber, E.1
  • 6
    • 84982507338 scopus 로고
    • The effects of planning memorandum, time pressure, and individual auditor characteristics on audit managers' review time judgments
    • _, and J. Bylinski. 1987. The effects of planning memorandum, time pressure, and individual auditor characteristics on audit managers' review time judgments. Contemporary Accounting Research 4 (Fall): 127-163.
    • (1987) Contemporary Accounting Research , vol.4 , Issue.FALL , pp. 127-163
    • Bylinski, J.1
  • 7
    • 0000133093 scopus 로고
    • A descriptive study of audit managers' working paper review
    • _, L. Bamber, and _. 1988. A descriptive study of audit managers' working paper review. Auditing: A Journal of Practice & Theory 7 (Spring): 137-149.
    • (1988) Auditing: A Journal of Practice & Theory , vol.7 , Issue.SPRING , pp. 137-149
    • Bamber, L.1
  • 8
    • 0001903236 scopus 로고
    • Signal detection theory and human memory
    • Banks, W. 1970. Signal detection theory and human memory. Psychological Bulletin 74 (August): 81-99.
    • (1970) Psychological Bulletin , vol.74 , Issue.AUGUST , pp. 81-99
    • Banks, W.1
  • 9
    • 38249043483 scopus 로고
    • Report format and task complexity: Interaction in risk judgments
    • Blocher, E., R. Moffie, and R. Zmud. 1986. Report format and task complexity: Interaction in risk judgments. Accounting, Organizations and Society 11 (November): 457-470.
    • (1986) Accounting, Organizations and Society , vol.11 , Issue.NOVEMBER , pp. 457-470
    • Blocher, E.1    Moffie, R.2    Zmud, R.3
  • 10
    • 0001413551 scopus 로고
    • Correlation of eyewitness accuracy and confidence: Optimality hypothesis revisited
    • Bothwell, R., K. Deffenbacher, and J. Brigham. 1987. Correlation of eyewitness accuracy and confidence: Optimality hypothesis revisited. Journal of Applied Psychology 72 (November): 691-695.
    • (1987) Journal of Applied Psychology , vol.72 , Issue.NOVEMBER , pp. 691-695
    • Bothwell, R.1    Deffenbacher, K.2    Brigham, J.3
  • 12
    • 84936527306 scopus 로고
    • Effects of text organization on memory: Test of a cognitive effort hypothesis with limited exposure time
    • Britton, B., D. Muth, and S. Glynn. 1986. Effects of text organization on memory: Test of a cognitive effort hypothesis with limited exposure time. Discourse Processes 9 (October-December): 475-487.
    • (1986) Discourse Processes , vol.9 , Issue.OCTOBER-DECEMBER , pp. 475-487
    • Britton, B.1    Muth, D.2    Glynn, S.3
  • 13
    • 0001931894 scopus 로고
    • Human information processing for decisions to investigate cost variances
    • Brown, C. 1981. Human information processing for decisions to investigate cost variances. Journal of Accounting Research 19 (Spring): 62-85.
    • (1981) Journal of Accounting Research , vol.19 , Issue.SPRING , pp. 62-85
    • Brown, C.1
  • 14
    • 0001207872 scopus 로고
    • Effects of dynamic task environment on the learning of standard cost variance significance
    • _. 1983. Effects of dynamic task environment on the learning of standard cost variance significance. Journal of Accounting Research 21 (Autumn): 413-431.
    • (1983) Journal of Accounting Research , vol.21 , Issue.AUTUMN , pp. 413-431
  • 15
    • 33751224822 scopus 로고
    • Convergent and discriminant validation by the multitrait-multimethod matrix
    • Campbell, D., and D. Fiske. 1959. Convergent and discriminant validation by the multitrait-multimethod matrix. Psychological Bulletin 56 (March): 81-105.
    • (1959) Psychological Bulletin , vol.56 , Issue.MARCH , pp. 81-105
    • Campbell, D.1    Fiske, D.2
  • 18
    • 0001361402 scopus 로고
    • Degree of learning and retrieval speed: Study time and multiple exposures
    • Dosher, B. 1984. Degree of learning and retrieval speed: Study time and multiple exposures. Journal of Experimental Psychology: Learning, Memory and Cognition 10 (October): 541-574.
    • (1984) Journal of Experimental Psychology: Learning, Memory and Cognition , vol.10 , Issue.OCTOBER , pp. 541-574
    • Dosher, B.1
  • 19
    • 0040601921 scopus 로고
    • Recognition memory and the operating characteristic
    • Indiana University Hearing and Communication Laboratory, Bloomington, IN
    • Egan, J. 1958. Recognition Memory and the Operating Characteristic. Technical note AFCRC-TN-58-51, Indiana University Hearing and Communication Laboratory, Bloomington, IN.
    • (1958) Technical Note AFCRC-TN-58-51
    • Egan, J.1
  • 20
    • 0040736484 scopus 로고
    • New York: Ernst & Young
    • Ernst & Young. 1993. Audit Manual. Vol. 2. New York: Ernst & Young.
    • (1993) Audit Manual , vol.2
    • Young, E.1
  • 22
  • 24
    • 0023252874 scopus 로고
    • Inexpert calibration of comprehension
    • _, and _. 1987. Inexpert calibration of comprehension. Memory and Cognition 15 (January): 84-93.
    • (1987) Memory and Cognition , vol.15 , Issue.JANUARY , pp. 84-93
  • 25
  • 26
    • 0012551878 scopus 로고
    • Rehearsal and the word frequency effect in recognition memory
    • Hirshman, E., and M. Palij. 1992. Rehearsal and the word frequency effect in recognition memory. Journal of Memory and Language 31 (August): 477-484.
    • (1992) Journal of Memory and Language , vol.31 , Issue.AUGUST , pp. 477-484
    • Hirshman, E.1    Palij, M.2
  • 28
    • 0011528892 scopus 로고
    • Guidelines for more effective workpaper review
    • Label, W., and A. Arens. 1984, Guidelines for more effective workpaper review. Practical Accountant 17 (April): 49-54.
    • (1984) Practical Accountant , vol.17 , Issue.APRIL , pp. 49-54
    • Label, W.1    Arens, A.2
  • 29
    • 38249003802 scopus 로고
    • The review process as a control for differential recall of evidence in auditor judgments
    • Libby, R., and K. Trotman. 1993. The review process as a control for differential recall of evidence in auditor judgments. Accounting, Organizations and Society 18 (August): 559-574.
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.AUGUST , pp. 559-574
    • Libby, R.1    Trotman, K.2
  • 31
    • 0000705944 scopus 로고
    • Auditors' confidence in recognition of audit evidence
    • Moeckel, C., and R. Plumlee. 1989. Auditors' confidence in recognition of audit evidence. The Accounting Review 64 (October): 653-668.
    • (1989) The Accounting Review , vol.64 , Issue.OCTOBER , pp. 653-668
    • Moeckel, C.1    Plumlee, R.2
  • 32
    • 0001081791 scopus 로고
    • The effect of experience on auditors' memory errors
    • _. 1990. The effect of experience on auditors' memory errors. Journal of Accounting Research 28 (Autumn): 368-387.
    • (1990) Journal of Accounting Research , vol.28 , Issue.AUTUMN , pp. 368-387
  • 33
    • 0006757839 scopus 로고
    • Signal detection theory and short-term memory
    • Murdock, B. 1965. Signal detection theory and short-term memory. Journal of Experimental Psychology 70 (November): 443-447.
    • (1965) Journal of Experimental Psychology , vol.70 , Issue.NOVEMBER , pp. 443-447
    • Murdock, B.1
  • 36
    • 0039669039 scopus 로고
    • Retrieval processes in recognition memory
    • Ratcliff, R., and B. Murdock. 1976. Retrieval processes in recognition memory. Psychological Review 83 (May): 190-214.
    • (1976) Psychological Review , vol.83 , Issue.MAY , pp. 190-214
    • Ratcliff, R.1    Murdock, B.2
  • 37
    • 0026890817 scopus 로고
    • Testing global memory models using ROC curves
    • _, C. Sheu, and S. Gronlund. 1992. Testing global memory models using ROC curves. Psychological Review 99 (July): 518-535.
    • (1992) Psychological Review , vol.99 , Issue.JULY , pp. 518-535
    • Sheu, C.1    Gronlund, S.2
  • 38
    • 21144471096 scopus 로고
    • Selective attention and prose learning: Theoretical and empirical research
    • Reynolds, R. 1992. Selective attention and prose learning: Theoretical and empirical research. Educational Psychology Review 4 (December): 345-391.
    • (1992) Educational Psychology Review , vol.4 , Issue.DECEMBER , pp. 345-391
    • Reynolds, R.1
  • 39
    • 0020199024 scopus 로고
    • Influence of questions on the allocation of attention during reading
    • _, and R. Anderson. 1982. Influence of questions on the allocation of attention during reading. Journal of Educational Psychology 74 (October): 623-632.
    • (1982) Journal of Educational Psychology , vol.74 , Issue.OCTOBER , pp. 623-632
    • Anderson, R.1
  • 40
    • 0031185231 scopus 로고    scopus 로고
    • The audit review process: A characterization from the persuasion perspective
    • Rich, J., I. Solomon, and K. Trotman. 1997a. The audit review process: A characterization from the persuasion perspective. Accounting, Organizations and Society 22 (July): 481-505.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.JULY , pp. 481-505
    • Rich, J.1    Solomon, I.2    Trotman, K.3
  • 42
    • 0027467229 scopus 로고
    • Do we know what we've learned from listening to the news
    • Schneider, S., and S. Laurion. 1993. Do we know what we've learned from listening to the news. Memory & Cognition 21 (March): 198-209.
    • (1993) Memory & Cognition , vol.21 , Issue.MARCH , pp. 198-209
    • Schneider, S.1    Laurion, S.2
  • 43
    • 21344480259 scopus 로고
    • Interactive effects of text-based and task-based importance on learning from text
    • Schraw, G., S. Wade, and C. Kardash. 1993. Interactive effects of text-based and task-based importance on learning from text. Journal of Educational Psychology 85 (December): 652-661.
    • (1993) Journal of Educational Psychology , vol.85 , Issue.DECEMBER , pp. 652-661
    • Schraw, G.1    Wade, S.2    Kardash, C.3
  • 44
    • 0000511835 scopus 로고
    • Population marginal means in the linear model: An alternative to least squares means
    • Searle, S., F. Speed, and G. Milliken. 1980. Population marginal means in the linear model: An alternative to least squares means. American Statistician 34 (November): 216-221.
    • (1980) American Statistician , vol.34 , Issue.NOVEMBER , pp. 216-221
    • Searle, S.1    Speed, F.2    Milliken, G.3
  • 45
    • 0023974908 scopus 로고
    • Pragmatics of measuring recognition memory: Applications to dementia and amnesia
    • Snodgrass, J., and J. Corwin. 1988. Pragmatics of measuring recognition memory: Applications to dementia and amnesia. Journal of Experimental Psychology: General 117 (March): 34-50.
    • (1988) Journal of Experimental Psychology: General , vol.117 , Issue.MARCH , pp. 34-50
    • Snodgrass, J.1    Corwin, J.2
  • 47
    • 0022691293 scopus 로고
    • Form of empirical ROCs in discrimination and diagnostic tasks: Implications for theory and measurement of performance
    • _. 1986. Form of empirical ROCs in discrimination and diagnostic tasks: Implications for theory and measurement of performance. Psychological Bulletin 99 (March): 181-198.
    • (1986) Psychological Bulletin , vol.99 , Issue.MARCH , pp. 181-198
  • 48
    • 0026841607 scopus 로고
    • The science of choosing the right decision threshold in high-stakes diagnostics
    • _. 1992. The science of choosing the right decision threshold in high-stakes diagnostics. American Psychologist 47 (April): 522-532.
    • (1992) American Psychologist , vol.47 , Issue.APRIL , pp. 522-532
  • 49
    • 21844524464 scopus 로고
    • Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment
    • Tan, H. 1995. Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment. Journal of Accounting Research 33 (Spring): 113-135.
    • (1995) Journal of Accounting Research , vol.33 , Issue.SPRING , pp. 113-135
    • Tan, H.1
  • 50
    • 0023319007 scopus 로고
    • Accountability and judgment processes in a personality prediction task
    • Tetlock, P., and J. Kim. 1987. Accountability and judgment processes in a personality prediction task. Journal of Personality and Social Psychology 52 (April): 700-709.
    • (1987) Journal of Personality and Social Psychology , vol.52 , Issue.APRIL , pp. 700-709
    • Tetlock, P.1    Kim, J.2
  • 51
    • 85004763602 scopus 로고
    • Two comparisons of recognition and recall by signal detection measures
    • Welford, A. 1986. Two comparisons of recognition and recall by signal detection measures. British Journal of Psychology 11 (May): 237-242.
    • (1986) British Journal of Psychology , vol.11 , Issue.MAY , pp. 237-242
    • Welford, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.