The role of problem representation shifts in auditor decision processes in analytical procedures

Auditing

Volumn 18, Issue 1, 1999, Pages 18-36

  Bierstaker, James L ^a   Bedard, Jean C ^a   Biggs, Stanley F ^a  

^a NONE

Author keywords

Analytical procedures; Auditor decision processes; Problem representation; Verbal protocols

Indexed keywords

EID: 0039480338     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.1999.18.1.18     Document Type: Article

References (38)

1. Anderson, U. and L. Koonce. 1995. Explanation as a method for evaluating client-suggested causes in analytical procedures. Auditing: A Journal of Practice & Theory (Fall): 124-132.
2. Ashton, A. 1991. Experience and error frequency as potential determinants of audit expertise. The Accounting Review 65 (April): 218-239.
3. Bedard, J., and S. Biggs. 1991a. Processes of pattern recognition and hypothesis generation in analytical review. The Accounting Review 66 (July): 622-642.
4. _ and _. 1991b. Evaluating management representations: The importance of domain-specific experience. Auditing: A Journal of Practice & Theory (Supplement): 77-90.
5. _, _, and J. DiPietro. 1998. The effects of hypothesis quality, client management explanations, and industry experience on audit planning decisions. Advances in Accounting 16: 49-73.
6. _, _, and J. Maroney. 1998. Sources of process gain and loss from group interaction in performance of analytical procedures. Behavioral Research in Accounting (Supplement): 207-233.
7. Bédard, J., and M. Chi. 1993. Expertise in professional auditing. Auditing: A Journal of Practice & Theory (Supplement): 21-45.
8. Bierstaker, J. 1997. Performance in internal control evaluation: The importance of documentation format and domain knowledge. Working paper, University of Massachusetts Boston.
9. Bonner, S., and B. Lewis. 1990. Determinants of auditor expertise. Journal of Accounting Research (Supplement): 1-28.
10. _, and N. Pennington. 1991. Cognitive processes and knowledge as determinants of auditor expertise. Journal of Accounting Literature 10: 1-50.
11. Chi, M., R. Glaser, and E. Rees. 1982. Expertise in problem solving. In Advances in the Psychology of Human Intelligence, edited by R. Sternberg, 7-75. Hillsdale, NJ: Erlbaum.
12. Choo, F., and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review 66: 464-485.
13. Christ, M. Y. 1993. Evidence on the nature of audit planning problem representations: An examination of auditor free recalls. The Accounting Review 68: 304-322.
14. Church, B. 1990. Auditors' use of confirmatory processes. Journal of Accounting Literature 9: 81-112.
15. Ericsson, K., and H. Simon. 1980. Verbal reports as data. Psychological Review 87: 21-51.
16. Heiman, V. 1990. Auditors' assessments of the likelihood of error explanations in analytical review. The Accounting Review (October): 875-890.
17. Hirst, E., and L. Koonce. 1996. Audit analytical procedures: A field investigation. Contemporary Accounting Research (Fall): 456-486.
18. Jamal, K., P. Johnson, and G. Berryman. 1995. Detecting framing effects in financial statements. Contemporary Accounting Research (Fall): 85-106.
19. Johnstone, K., J. Bedard, and S. Biggs. 1997. Auditors' generation of financial reporting alternatives: Context and knowledge effects. Working paper. University of Wisconsin-Madison.
20. Kaplan, C., and H. Simon. 1990. In search of insight. Cognitive Psychology 22: 374-419.
21. Keren, G. 1984. On the importance of identifying the correct "problem space." Cognition 16: 121-128.
22. Kinney, W., and C. Haynes. 1990. Analytical procedure results as substantive evidence. Proceedings of the 1990 Deloitte & Touche/University of Kansas Audit Symposium on Auditing Problem. Lawrence, KS: 83-103.
23. Klayman, J., and Y. Ha. 1989. Hypothesis testing in rule discovery: Strategy, structure and content. Journal of Experimental Psychology: Learning, Memory, and Cognition (July): 596-604.
24. Koonce, L. 1993. A cognitive characterization of audit analytical review. Auditing: A Journal of Practice & Theory (Supplement): 57-78.
25. _, and F. Phillips. 1996. Auditors comprehension and evaluation of client-suggested causes in analytical procedures. Behavioral Research in Accounting 8: 32-48.
26. Libby, R. 1985. Availability and the generation of hypotheses in analytical review. Journal of Accounting Research (Autumn): 648-667.
27. _, and D. Frederick. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research (Autumn): 348-367.
28. Newell, A., and H. Simon. 1972. Human Problem Solving. Englewood Cliffs, NJ: Prentice Hall.
29. Olson, J., and K. Biolsi. 1991. Techniques for representing expert knowledge. In Toward a General Theory of Expertise: Prospects and Limits, edited by K. A. Ericsson, and J. Smith, 240-285. New York, NY: Cambridge University Press.
30. Plumlee, R. D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research 23: 683-699.
31. Robertson, W. 1990. Detection of cognitive structure with protocol data: Predicting performance on physics transfer problems. Cognitive Science 14: 253-280.
32. Rosman, A., I. Seol, and S. Biggs. 1999. The effect of stage of development and financial health on auditor decision behavior in the going-concern task. Auditing: A Journal of Practice & Theory 18: 37-54.
33. Schank, R. 1986. Explanation Patterns. Hillsdale, NJ: Lawrence Erlbaum.
34. Simon, H., A. Newell, and J. Shaw. 1962. The processes of creative thinking. In Models of Thought, Vol. I, edited by H. Simon, 144-174. New Haven, CT: Yale University Press.
35. Synder, M., and W. Swann. 1978. Hypothesis-testing processes in social interaction. Journal of Personality and Social Psychology (November): 1202-1212.
36. Tversky, A., and D. Kahneman. 1981. The framing of decisions and the psychology of choice. Science 211: 453-458.
37. Weisberg, R. 1988. Problem solving and creativity. In The Nature of Creativity, edited by R. Sternberg, 148-176. Cambridge, MA: Cambridge University Press.
38. Wright, W. 1995. Superior loan collectibility judgments given graphical displays. Auditing: A Journal of Practice & Theory 14: 144-154.