The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments

Journal of Accounting Research

Volumn 37, Issue 1, 1999, Pages 83-100

  Bhattacharjee, Sudip ^b   Kida, Thomas ^a   Hanno, Dennis M ^a  

^a UNIVERSITY OF MASSACHUSETTS   (United States)

^b NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0033444864     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491397     Document Type: Review

References (38)

1. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. Statement on Auditing Standards No. 56: Analytical Procedures. New York: AICPA, 1988.
2. ANDERSON, C.; M. LEPPER; AND L. ROSS. "Perseverance of Social Theories: The Role of Explanation in the Persistence of Discredited Information." Journal of Personality and Social Psychology (December 1980): 1037-49.
3. ANDERSON, J. C.; S. KAPLAN; AND P. RECKERS. "The Effects of Output Interference on Analytical Procedures Judgments." Auditing: A Journal of Practice and Theory (Fall 1992): 1-13.
4. ASARE, S. K., AND A. WRIGHT. "Hypothesis Revision Strategies in Conducting Analytical Procedures." Accounting, Organizations, and Society (November 1997): 737-55.
5. _. "The Interdependence of Hypothesis Generation and Information Search in Diagnostic Reasoning." Working paper, Boston College, April 1998.
6. ASARE, S. K.; G. TROMPETER; AND A. WRIGHT. "The Effect of Accountability and Time Budget Pressure on Auditors' Hypothesis Testing Strategy." Working paper, Boston College, 1998.
7. ASHTON, R. H. "Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypotheses." Journal of Accounting Research (Supplement 1976): 1-17.
8. BADDELEY, A. D. Working Memory. New York: Oxford University Press, 1986.
9. BARROWS, H. S.; G. R. NORMAN; V. R. NEUFELD; AND J. W. FEIGHTNER. "The Clinical Reasoning of Randomly Selected Physicians in General Medical Practice." Clinical and Investigative Medicine (February 1982): 49-55.
10. BEDARD, J., AND S. BIGGS. "Pattern Recognition, Hypotheses Generation, and Auditor Performance in an Analytical Task." The Accounting Review (July 1991a): 622-42.
11. _. "The Effect of Domain-Specific Experience on Evaluation of Management Representations in Analytical Procedures." Auditing: A Journal of Practice and Theory (Supplement 1991b): 77-90.
12. BRUCKS, M. "Search Monitor: An Approach for Computer Controlled Experiments Involving Consumer Information Search." Journal of Consumer Research (June 1988): 117-21.
13. CHURCH, B. K., AND A. SCHNEIDER. "Auditors' Generation of Diagnosis Hypotheses in Response to a Superior's Suggestion: Interference Effects." Contemporary Accounting Research (Fall 1993): 333-50.
14. COAKLEY, J. R., AND J. K. LOEBBECKE. "The Expectation of Accounting Errors in Medium-Sized Manufacturing Firms." Advances in Accounting (1985): 199-245.
15. ELSTEIN, A. S.; L. S. SHULMAN; AND S. A. SPRAFKA. Medical Problem-Solving: An Analysis of Clinical Reasoning. Cambridge, Mass.: Harvard University Press, 1978.
16. _. "Medical Problem Solving: A Ten-Year Retrospective." Evaluations and the Health Professions (March 1990): 5-36.
17. FREDERICK, D. M. "Auditors' Representation and Retrieval of Internal Control Knowledge." The Accounting Review (April 1991): 240-58.
18. GETTYS, C. F.; T. MEHLE; AND S. FISHER. "Plausibility Assessments in Hypothesis Generation." Organizational Behavior and Human Decision Processes (February 1986): 14-33.
19. GIBBINS, M. "Propositions about the Psychology of Professional Judgment in Public Accounting." Journal of Accounting Research (Spring 1984): 103-25.
20. HEIMAN-HOFFMAN, V. B.; D. V. MOSER; AND J. A. JOSEPH. "The Impact of an Auditor's Initial Hypothesis on Subsequent Performance at Identifying Actual Errors." Contemporary Accounting Research (Spring 1995): 763-79.
21. HOCH, S. "Availability and Interference in Predictive Judgment." Journal of Experimental Psychology: Learning, Memory, and Cognition (October 1984): 649-62.
22. HOGARTH, R. M. "Accounting for Decisions and Decisions for Accounting." Accounting, Organizations, and Society (July 1993): 407-24.
23. HOWELL, D. C. Statistical Methods for Psychology. Belmont, Calif.: Duxbury Press, 1992.
24. ISMAIL, Z., AND K. T. TROTMAN. "The Impact of the Review Process in Hypothesis Generation Tasks." Accounting, Organizations, and Society (July 1995): 345-57.
25. JOSEPH, G. M., AND V. L. PATEL. "Domain Knowledge and Hypothesis Generation in Diagnostic Reasoning." Medical Decision Making (January-March 1990): 31-46.
26. JUST, M. A., AND P. A. CARPENTER. "A Capacity Theory of Comprehension: Individual Differences in Working Memory." Psychological Review (January 1992): 122-49.
27. KIRK, R. E. Experimental Design: Procedures for the Behavioral Sciences. Pacific Grove, Calif.: Brooks/Cole, 1982.
28. KLAHR, D., AND K. DUNBAR. "Dual Space Search during Scientific Reasoning." Cognitive Science (January 1988): 1-48.
29. KOONCE, L. "A Cognitive Characterization of Audit Analytical Review." Auditing: A Journal of Practice and Theory (Supplement 1993): 57-76.
30. LIBBY, R. "Availability and the Generation of Hypotheses in Analytical Review." Journal of Accounting Research (Autumn 1985): 648-67.
31. LIBBY, R., AND D. M. FREDERICK. "Experience and the Ability to Explain Audit Findings." Journal of Accounting Research (Autumn 1990): 348-67.
32. MANNING, C.; C. F. GETTYS; A. NICEWANDER; S. FISHER; AND T. MEHLE. "Predicting Individual Differences in Generation of Hypotheses." Psychological Reports (December 1980): 1199-1214.
33. MCDONALD, J. "Some Situational Determinants of Hypotheses-Testing Strategies." Journal of Experimental Social Psychology (May 1990): 225-74.
34. McNAIR, C. J. "Proper Compromises: The Management Control Dilemma in Public Accounting and Its Impact on Auditor Behavior." Accounting, Organizations, and Society (October 1991): 635-53.
35. MEHLE, T. "Hypothesis Generation in an Automobile Malfunction Inference Task." Acta Psychologica (November 1982): 87-106.
36. MOSER, D. V. "The Effects of Output Interference, Availability, and Accounting Information on Investors' Predictive Judgments." The Accounting Review (July 1989): 443-48.
37. SHAKLEE, H., AND B. FISCHHOFF. "Strategies of Information Search in Causal Analysis." Memory and Cognition (November 1982): 520-30.
38. WEBER, E. U.; U. BOCKENHOLT; D. J. HILTON; AND B. WALLACE. "Determinants of Diagnostic Hypothesis Generation: Effects of Information, Base Rates, and Experience." Journal of Experimental Psychology: Learning, Memory, and Cognition (September 1993): 1151-64.