The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures

Accounting, Organizations and Society

Volumn 26, Issue 1, 2001, Pages 25-37

  Knapp, Carol A ^a   Knapp, Michael C ^b  

^a UNIVERSITY OF CENTRAL OKLAHOMA   (United States)

^b UNIVERSITY OF OKLAHOMA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0035218178     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(00)00005-2     Document Type: Article

References (26)

1. Alba, J., & Hasher, L. (1983). Is memory schematic? Psychological Bulletin, 93, 203-231.
2. American Institute of Certified Public Accountants (1988). Statement on auditing standards No. 53: the auditor's responsibility to detect and report errors and irregularities. New York: AICPA.
3. American Institute of Certified Public Accountants (1997). Statement on auditing standards No. 82: consideration of fraud in a financial statement audit. New York: AICPA.
4. Arens, A., & Loebbecke, J. (1996). Auditing: an integrated approach (6th Ed.). Englewood Cliffs, NJ: Prentice Hall.
5. Biggs, S., Mock, T., & Watkins, P. (1988). Auditor's use of analytical review in audit program design. The Accounting Review, January, 148-161.
6. Chi, M., Glaser, R., & Rees, E. (1982). Expertise in problem solving. In R.J. Sternberg, Advances in the psychology of human intelligence. Hillsdale, NJ: Erlbaum.
7. Christ, M. (1993). Evidence on the nature of audit planning problem representations: an examination of auditor free recalls. The Accounting Review, April, 304-322.
8. Eining, M., Jones, D., & Loebbecke, J. (1997). Reliance on decision aids: an examination of auditors' assessment of management fraud. Auditing: A Journal of Practice and Theory, Spring, 1-19.
9. Frederick, D. (1991). Auditors' representation and retrieval of internal control knowledge. The Accounting Review, April, 240-258.
10. Graesser, A., & Nakamura, G. (1982). The impact of schema on comprehension and memory. The Psychology of Learning and Motivation, 16, 60-109.
11. Knapp, C. (1995). The use of fraud schema during analytical procedures: effects of experience, client explanations and attentional cues. Unpublished dissertation, University of Oklahoma.
12. Lesgold, A. (1984). Acquiring expertise. In J. R. Anderson and S. Kosslyn, Tutorials in learning and memory. San Francisco: W. H. Freeman.
13. Libby, R., & Frederick, D. (1990). Experience and the ability to explain audit findings. Journal of Accounting Research, Autumn, 348-346.
14. Loebbecke, J., Eining, M., & Willingham, J. (1989). Auditors' experience with material irregularities: frequency, nature, and detectability. Auditing: A Journal of Practice and Theory, Fall, 1-28.
15. Lurigio, A., & Carroll, J. (1985). Probation officers schemata of offenders: content, development, and impact on treatment decisions. Journal of Personality and Social Psychology, 48, 1112-1126.
16. Mandler, J. (1984). Stories, scripts, and scenes. Hillsdale, NJ: Lawrence Erlbaum Associates.
17. Moeckel, C. (1990). The effect of experience on auditors' memory errors. Journal of Accounting Research, Autumn, 368-387.
18. National Commission on Fraudulent Financial Reporting (1987). Report of the national commission on fraudulent financial reporting.
19. Pincus, K. (1989). The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations, and Society, 153-163.
20. Rumelhart, D. (1980). Schemata: the building blocks of cognition. In R. Spiro, B. Bruce & W. Brewer, Theoretical issues in reading comprehension. Hillsdale, NJ: Lawrence Erlbaum Associates.
21. Shank, R., & Abelson, R. (1977). Scripts, plans, goals, and understanding. Hillsdale, NJ: Lawrence Erlbaum Associates.
22. Shelton, S., Whittington, R., & Landsittel, D. (2000). Fraud risk assessment: an analysis of practices of auditing firms. Forum Paper, 2000 Auditing Section Midyear Conference, American Accounting Association.
23. Shibano, T. (1990). Assessing audit risk from errors and irregularities. Journal of Accounting Research, (Suppl) 110-140.
24. Taylor, S., & Crocker, J. (1981). Schematic bases of social information processing. In T. Higgins, Social cognition, the Ontario symposium. Hillsdale, NJ: Lawrence Erlbaum Associates.
25. Tubbs, R. (1992). The effect of experience on the auditor's organization and amount of knowledge. The Accounting Review, October, 783-801.
26. Zimbelman, M. (1997). The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research (Suppl) 75-97.