Knowledge acquisition in auditing: Training novice auditors to recognize cue relationships in real estate valuation

Accounting Review

Volumn 76, Issue 1, 2001, Pages 81-97

  Earley, Christine E ^a  

^a NONE

Author keywords

Auditing; Cognition; Training

Indexed keywords

EID: 0035530710     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2001.76.1.81     Document Type: Article

References (32)

1. American Institute of Certified Public Accountants (AICPA). 1999. Report of the Special Committee on Assurance Services. New York, NY: AICPA. Retrieved June 6, 2000 from the Web at http://www.aicpa.org/assurance/scas/index.htm.
2. Ashton, R. H. 1982. Human Information Processing in Accounting. Sarasota, FL: American Accounting Association.
3. Balzer, W. K., L. M. Sulsky, L. B. Hammer, and K. E. Sumner. 1992. Task information, cognitive information, or functional validity information: Which components of cognitive feedback affect performance? Organizational Behavior and Human Decision Processes 53: 35-54.
4. Bell, T., F. Marrs, I. Solomon, and H. Thomas. 1997. Auditing Organizations Through a Strategic-Systems Lens. Montvale, NJ: KPMG Peat Marwick LLP.
5. Bonner, S. E., and P. L. Walker. 1994. The effects of instruction and experience on the acquisition of auditing knowledge. The Accounting Review 69 (1): 157-178.
6. Chi, M. T. H., M. Bassok, M. Lewis, P. Reimann, and R. Glaser. 1989. Self-explanations: How students study and use examples in learning to solve problems. Cognitive Science 13: 145-182.
7. -, and -. 1989. Learning from examples via self-explanations. In Knowing, Learning, and Instruction: Essays in Honor of Robert Glaser, edited by L. B. Resnick. Hillsdale, NJ: Lawrence Erlbaum Associates.
8. -, N. deLeeuw, M. Chiu, and C. LaVancher. 1994. Eliciting self-explanations improves understanding. Cognitive Science 18: 439-477.
9. Cook, T. D., and D. T. Campbell. 1979. Quasi-Experimentation: Design and Analysis Issues for Field Settings. Boston, MA: Houghton Mifflin Company.
10. Earley, C. 1998. Expertise acquisition in auditing: Training novice auditors to recognize cue relationships in real estate valuation. Ph.D. thesis, University of Pittsburgh.
11. Elliott, R. 1998. Assurance services and the audit heritage. Auditing: A Journal of Practice & Theory 17 (Supplement): 1-7.
12. Gick, M. L., and K. J. Holyoak. 1980. Analogical problem solving. Cognitive Psychology 12: 306-355.
13. -, and -. 1983. Schema induction and analogical transfer. Cognitive Psychology 15: 1-38.
14. Goodwin, J. S. 1998. The interactive effects of task and external feedback on practice performance and learning. Organizational Behavior and Human Decision Processes 76 (3): 223-252.
15. Koonce, L. 1992. Explanation and counterexplanation during audit analytical review. The Accounting Review 67 (1): 59-76.
16. Merrill, D. C., B. J. Resier, M. Ranney, and J. G. Trafton. 1992. Effective tutoring techniques: A comparison of human tutors and intelligent tutoring systems. The Journal of the Learning Sciences 2 (3): 277-305.
17. Neuman, Y., and B. Schwarz. 1998. Is self-explanation while solving problems helpful? The case of analogical problem solving. British Journal of Educational Psychology 68 (1): 15-24.
18. Peecher, M. E. 1994. Consequentiality, justification, and auditors' decision processes: A theoretical framework and two experiments. Ph.D. thesis, University of Illinois at Urbana-Champaign.
19. -. 1996. The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research 43 (1): 125-140.
20. Pirolli, P., and M. Recker. 1994. Learning strategies and transfer in the domain of programming. Cognition and Instruction 12 (3): 235-275.
21. Remus, W., M. O'Connor, and K. Griggs. 1996. Does feedback improve the accuracy of recurrent judgmental forecasts? Organizational Behavior and Human Decision Processes 66 (1): 22-30.
22. Renkl, A. 1997. Learning from worked-out examples: A study on individual differences. Cognitive Science 21 (1): 1-29.
23. -, R. Stark, H. Gruber, and H. Mandl. 1998. Learning from worked-out examples: The effects of example variability and elicited self-explanations. Contemporary Educational Psychology 23: 90-108.
24. _. 1999. Learning mathematics from worked-out examples: Analyzing and fostering self-explanations. European Journal of Psychology of Education 14 (4): 477-488.
25. Suedfeld, P., P. E. Tetlock, and S. Streufert. 1992. Conceptual/integrative complexity. In Motivation and Personality: Handbook of Thematic Content Analysis, edited by C. P. Smith. New York, NY: Cambridge University Press.
26. Sweller, J., and G. A. Cooper. 1985. The use of worked examples as a substitute for problem solving in learning algebra. Cognition and Instruction 2 (1): 59-89.
27. Tan, H. T. 1995. Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment. Journal of Accounting Research 33 (1): 113-135.
28. Tetlock, P. E. 1985. Accountability: The neglected social context of judgment and choice. In Research in Organizational Behavior, Vol. 7, edited by B. M. Staw, and L. Cummings. Greenwich, CT: JAI Press.
29. VanLehn, K. 1996. Cognitive skill acquisition. In Annual Review of Psychology, edited by J. Spence, J. Darly, and D. J. Foss. Palo Alto, CA: Annual Reviews.
30. Voss, J. 1987. Learning and transfer in subject-matter learning: A problem-solving model. International Journal of Educational Research 11 (6): 607-622.
31. Webb, N. M. 1980. A process-outcome analysis of learning in group and individual settings. Educational Psychology 15 (2): 69-83.
32. Zhu, X., and H. A. Simon. 1987. Learning mathematics from examples and by doing. Cognition and Instruction 4 (3): 137-166.