메뉴 건너뛰기




Volumn 20, Issue 2, 2001, Pages 85-99

The effects of judgments of new clients' integrity upon risk judgments, audit evidence, and fees

(1)  Beaulieu, Philip R a  

a NONE

Author keywords

Audit evidence; Business risk; Combined risk; Fraud; Source credibility

Indexed keywords


EID: 0038897448     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2001.20.2.85     Document Type: Article
Times cited : (99)

References (48)
  • 1
    • 0011407652 scopus 로고
    • The auditor's assessment of the competence and integrity of auditee personnel
    • Anderson, U., and G. Marchant. 1989. The auditor's assessment of the competence and integrity of auditee personnel. AUDITING: A Journal of Practice & Theory 8: 1-16.
    • (1989) AUDITING: A Journal of Practice & Theory , vol.8 , pp. 1-16
    • Anderson, U.1    Marchant, G.2
  • 3
    • 0013206179 scopus 로고    scopus 로고
    • Potential differences between engagement and risk review partners and their effect on client acceptance judgments
    • Ayers, S., and S. Kaplan. 1998. Potential differences between engagement and risk review partners and their effect on client acceptance judgments. Accounting Horizons (June): 139-153.
    • (1998) Accounting Horizons , Issue.JUNE , pp. 139-153
    • Ayers, S.1    Kaplan, S.2
  • 4
    • 0023020183 scopus 로고
    • The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations
    • Baron, R., and D. Kenny. 1986. The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology 51 (6): 1173-1182.
    • (1986) Journal of Personality and Social Psychology , vol.51 , Issue.6 , pp. 1173-1182
    • Baron, R.1    Kenny, D.2
  • 7
    • 84984275219 scopus 로고
    • Commercial lenders' use of accounting information in interaction with source credibility
    • Beaulieu, P. 1994. Commercial lenders' use of accounting information in interaction with source credibility. Contemporary Accounting Research (Spring): 557-585.
    • (1994) Contemporary Accounting Research , Issue.SPRING , pp. 557-585
    • Beaulieu, P.1
  • 8
    • 0010066437 scopus 로고    scopus 로고
    • A note on the role of memory in commercial loan officers' use of accounting and character information
    • _. 1996. A note on the role of memory in commercial loan officers' use of accounting and character information. Accounting, Organizations and Society 21 (August): 515-528.
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.AUGUST , pp. 515-528
  • 11
    • 0003127826 scopus 로고
    • Linking business ethics to behavior in organizations
    • Carroll, A. 1978. Linking business ethics to behavior in organizations. Advanced Management Journal 43 (3): 4-11.
    • (1978) Advanced Management Journal , vol.43 , Issue.3 , pp. 4-11
    • Carroll, A.1
  • 14
    • 0031350562 scopus 로고    scopus 로고
    • The influence of source credibility attributions on expectancy theory predictions of organizational choice
    • Coleman, D., and G. Irving. 1997. The influence of source credibility attributions on expectancy theory predictions of organizational choice. Canadian Journal of Behavioural Science 29 (April): 122-131.
    • (1997) Canadian Journal of Behavioural Science , vol.29 , Issue.APRIL , pp. 122-131
    • Coleman, D.1    Irving, G.2
  • 15
    • 0000931743 scopus 로고
    • Ethical behaviors in organizations: Directed by the formal or informal systems?
    • Falkenburg, L., and I. Herremans. 1995. Ethical behaviors in organizations: Directed by the formal or informal systems? Journal of Business Ethics 14: 133-143.
    • (1995) Journal of Business Ethics , vol.14 , pp. 133-143
    • Falkenburg, L.1    Herremans, I.2
  • 16
    • 0039622964 scopus 로고    scopus 로고
    • The effects of source integrity and consistency of evidence on auditors' judgments
    • Goodwin, J. 1999. The effects of source integrity and consistency of evidence on auditors' judgments. AUDITING: A Journal of Practice & Theory (Fall): 1-16.
    • (1999) AUDITING: A Journal of Practice & Theory , Issue.FALL , pp. 1-16
    • Goodwin, J.1
  • 17
    • 0041105338 scopus 로고
    • Values that make the company
    • Haas, R. 1990. Values that make the company. Harvard Business Review 5: 133-134.
    • (1990) Harvard Business Review , vol.5 , pp. 133-134
    • Haas, R.1
  • 18
    • 18944380686 scopus 로고    scopus 로고
    • The joint effect of management's forecast accuracy and the form of its financial forecasts on investor judgment
    • Hirst, D. E., L. Koonce, and J. Miller. 1999. The joint effect of management's forecast accuracy and the form of its financial forecasts on investor judgment. Journal of Accounting Research 37 (Supplement): 101-123.
    • (1999) Journal of Accounting Research , vol.37 , Issue.SUPPL. , pp. 101-123
    • Hirst, D.E.1    Koonce, L.2    Miller, J.3
  • 19
    • 0033238442 scopus 로고    scopus 로고
    • The audit risk model, business risk, and audit planning decisions
    • Houston, R., M. Peters, and J. Pratt. 1999a. The audit risk model, business risk, and audit planning decisions. The Accounting Review 74 (July): 281-298.
    • (1999) The Accounting Review , vol.74 , Issue.JULY , pp. 281-298
    • Houston, R.1    Peters, M.2    Pratt, J.3
  • 21
    • 0002998415 scopus 로고
    • Risk containment: Exploring auditor decisions in the engagement process
    • Huss, H., and F. Jacobs. 1991. Risk containment: Exploring auditor decisions in the engagement process. AUDITING: A Journal of Practice & Theory (Fall): 16-32.
    • (1991) AUDITING: A Journal of Practice & Theory , Issue.FALL , pp. 16-32
    • Huss, H.1    Jacobs, F.2
  • 22
    • 0040568461 scopus 로고    scopus 로고
    • Client-acceptance decisions: Simultaneous effects of client business risk, auditor business risk, and risk adaptation
    • Johnstone, K. 2000. Client-acceptance decisions: Simultaneous effects of client business risk, auditor business risk, and risk adaptation. AUDITING: A Journal of Practice & Theory (Spring): 1-25.
    • (2000) AUDITING: A Journal of Practice & Theory , Issue.SPRING , pp. 1-25
    • Johnstone, K.1
  • 25
    • 0347311013 scopus 로고
    • Characteristics of firms correcting previously reported quarterly earnings
    • Kinney, W., and L. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting & Economics (February): 71-93.
    • (1989) Journal of Accounting & Economics , Issue.FEBRUARY , pp. 71-93
    • Kinney, W.1    McDaniel, L.2
  • 26
    • 0001850070 scopus 로고
    • Error characteristics in audit populations: Their profile and relationship to environmental factors
    • Kreutzfeldt, R., and W. Wallace. 1986. Error characteristics in audit populations: Their profile and relationship to environmental factors. AUDITING: A Journal of Practice & Theory (Fall): 20-43.
    • (1986) AUDITING: A Journal of Practice & Theory , Issue.FALL , pp. 20-43
    • Kreutzfeldt, R.1    Wallace, W.2
  • 27
    • 0001994643 scopus 로고
    • Auditors' experience with material irregularities: Frequency, nature, and detectability
    • Loebbecke, J., M. Eining, and J. Willingham. 1989. Auditors' experience with material irregularities: Frequency, nature, and detectability. AUDITING: A Journal of Practice & Theory (Fall): 1-28.
    • (1989) AUDITING: A Journal of Practice & Theory , Issue.FALL , pp. 1-28
    • Loebbecke, J.1    Eining, M.2    Willingham, J.3
  • 28
    • 0003101237 scopus 로고
    • The effect of forecast redundancy on judgments of a consensus forecast's expected accuracy
    • Maines, L. 1990. The effect of forecast redundancy on judgments of a consensus forecast's expected accuracy. Journal of Accounting Research 28 (Supplement): 29-47.
    • (1990) Journal of Accounting Research , vol.28 , Issue.SUPPL. , pp. 29-47
    • Maines, L.1
  • 29
    • 0040520895 scopus 로고
    • Further evidence on external auditors' reliance on internal auditors
    • Margheim, L. 1986. Further evidence on external auditors' reliance on internal auditors. Journal of Accounting Research 24 (Spring): 194-205.
    • (1986) Journal of Accounting Research , vol.24 , Issue.SPRING , pp. 194-205
    • Margheim, L.1
  • 30
    • 84982418606 scopus 로고
    • A hierarchical approach to the external auditor's evaluation of the internal auditing function
    • Messier, Jr., W. F., and A. Schneider. 1988. A hierarchical approach to the external auditor's evaluation of the internal auditing function. Contemporary Accounting Research 4 (2): 337-353.
    • (1988) Contemporary Accounting Research , vol.4 , Issue.2 , pp. 337-353
    • Messier W.F., Jr.1    Schneider, A.2
  • 31
    • 21844525506 scopus 로고
    • The production of audit services: Evidence from a major public accounting firm
    • O'Keefe, T., D. Simunic, and M. Stein. 1994. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research 32 (Autumn): 241-261.
    • (1994) Journal of Accounting Research , vol.32 , Issue.AUTUMN , pp. 241-261
    • O'Keefe, T.1    Simunic, D.2    Stein, M.3
  • 32
    • 0002328531 scopus 로고
    • Litigation and independent auditors: The role of business failures and management fraud
    • Spring
    • Palmrose, Z-V. 1987. Litigation and independent auditors: The role of business failures and management fraud. AUDITING: A Journal of Practice & Theory (Spring) 6: 90-103.
    • (1987) AUDITING: A Journal of Practice & Theory , vol.6 , pp. 90-103
    • Palmrose, Z.-V.1
  • 33
    • 0030306391 scopus 로고    scopus 로고
    • The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence
    • Peecher, M. 1996. The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research (Spring): 125-140.
    • (1996) Journal of Accounting Research , Issue.SPRING , pp. 125-140
    • Peecher, M.1
  • 34
    • 38249026714 scopus 로고
    • The efficacy of a red flags questionnaire for assessing the possibility of fraud
    • Pincus, K. 1989. The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations and Society 14: 153-163.
    • (1989) Accounting, Organizations and Society , vol.14 , pp. 153-163
    • Pincus, K.1
  • 35
    • 21844482753 scopus 로고
    • The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees
    • Pratt, J., and J. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review (October): 639-656.
    • (1994) The Accounting Review , Issue.OCTOBER , pp. 639-656
    • Pratt, J.1    Stice, J.2
  • 36
    • 0000189738 scopus 로고
    • An analysis of the factors associated with lawsuits against public accountants
    • April
    • St. Pierre, K., and J. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review (April) 59: 242-263.
    • (1984) The Accounting Review , vol.59 , pp. 242-263
    • St. Pierre, K.1    Anderson, J.2
  • 37
    • 0039928110 scopus 로고
    • Modeling external auditors' evaluations of internal auditing
    • Schneider, A. 1984. Modeling external auditors' evaluations of internal auditing Journal of Accounting Research (Autumn): 657-678.
    • (1984) Journal of Accounting Research , Issue.AUTUMN , pp. 657-678
    • Schneider, A.1
  • 38
    • 0039326136 scopus 로고    scopus 로고
    • Trust and suspicion: The effects of situational and dispositional factors on auditors' trust of clients
    • Shaub, M. 1996. Trust and suspicion: The effects of situational and dispositional factors on auditors' trust of clients. Behavioral Research in Accounting 8: 154-174.
    • (1996) Behavioral Research in Accounting , vol.8 , pp. 154-174
    • Shaub, M.1
  • 39
    • 0001991598 scopus 로고
    • The audit services market: Additional empirical evidence
    • Simon, D. 1985. The audit services market: Additional empirical evidence. AUDITING: A Journal of Practice & Theory 5 (Fall): 71-78.
    • (1985) AUDITING: A Journal of Practice & Theory , vol.5 , Issue.FALL , pp. 71-78
    • Simon, D.1
  • 40
    • 84984271596 scopus 로고
    • Audit risk in a client portfolio context
    • Simunic, D., and M. Stein. 1990. Audit risk in a client portfolio context. Contemporary Accounting Research 18 (Spring): 329-343.
    • (1990) Contemporary Accounting Research , vol.18 , Issue.SPRING , pp. 329-343
    • Simunic, D.1    Stein, M.2
  • 41
    • 17144374457 scopus 로고    scopus 로고
    • The impact of litigation risk on audit pricing: A review of the economics and the evidence
    • _, and _. 1996. The impact of litigation risk on audit pricing: A review of the economics and the evidence. AUDITING: A Journal of Practice & Theory (Supplement): 119-134.
    • (1996) AUDITING: A Journal of Practice & Theory , Issue.SUPPL. , pp. 119-134
  • 43
    • 0000606009 scopus 로고
    • An integrative model for understanding and managing ethical behavior in business organizations
    • Stead, W., D. Worrell, and J. Stead. 1990. An integrative model for understanding and managing ethical behavior in business organizations. Journal of Business Ethics 9: 233-242.
    • (1990) Journal of Business Ethics , vol.9 , pp. 233-242
    • Stead, W.1    Worrell, D.2    Stead, J.3
  • 44
    • 0000683076 scopus 로고
    • The stigma of bankruptcy: Spoiled organizational image and its management
    • Sutton, R., and A. Callahan. 1987. The stigma of bankruptcy: Spoiled organizational image and its management. Academy of Management Journal 30: 405-436.
    • (1987) Academy of Management Journal , vol.30 , pp. 405-436
    • Sutton, R.1    Callahan, A.2
  • 45
    • 0001651013 scopus 로고
    • Business ethics: Conflicts, practices and beliefs of industrial executives
    • Vitell, S., and T. Festervand. 1987. Business ethics: Conflicts, practices and beliefs of industrial executives. Journal of Business Ethics 6: 111-122.
    • (1987) Journal of Business Ethics , vol.6 , pp. 111-122
    • Vitell, S.1    Festervand, T.2
  • 46
    • 0009221284 scopus 로고
    • The effects of client characteristics on audit scope
    • Walo, J. C. 1995. The effects of client characteristics on audit scope. AUDITING: A Journal of Practice & Theory (Spring): 115-124.
    • (1995) AUDITING: A Journal of Practice & Theory , Issue.SPRING , pp. 115-124
    • Walo, J.C.1
  • 47
    • 0038910110 scopus 로고
    • Minerva's owl: Building a corporate value system
    • Weiss, W. 1986. Minerva's owl: Building a corporate value system. Journal of Business Ethics 5: 243-247.
    • (1986) Journal of Business Ethics , vol.5 , pp. 243-247
    • Weiss, W.1
  • 48
    • 0002157061 scopus 로고
    • Sources, responses and effects of organizational decline
    • edited by J. Kimberly, and J. Miles, San Francisco, CA: Jossey-Bass
    • Whetten, D. 1980. Sources, responses and effects of organizational decline. In The Organizational Life Cycle, edited by J. Kimberly, and J. Miles, 342-374. San Francisco, CA: Jossey-Bass.
    • (1980) The Organizational Life Cycle , pp. 342-374
    • Whetten, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.