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Volumn 16, Issue 1, 1997, Pages 76-78

A comparative examination of auditor premature sign-offs using the direct and the randomized response methods

Author keywords

Audit quality; Premature sign offs; Randomized response technique; Respondent bias

Indexed keywords


EID: 17144402236     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (24)

References (14)
  • 1
    • 0002406136 scopus 로고
    • Auditors' perceptions of time budget pressures and premature sign-offs: A replication and extension
    • Winter
    • Alderman, C. W., and J. W. Deitrick. 1982. Auditors' perceptions of time budget pressures and premature sign-offs: A replication and extension. Auditing: A Journal of Practice & Theory (Winter): 54-68.
    • (1982) Auditing: A Journal of Practice & Theory , pp. 54-68
    • Alderman, C.W.1    Deitrick, J.W.2
  • 2
    • 0041082011 scopus 로고
    • Performance of auditing procedures by governmental auditors: Some preliminary evidence
    • Berry, L. E., G. B. Harwood, and J. L. Katz. 1987. Performance of auditing procedures by governmental auditors: Some preliminary evidence. The Accounting Review (January): 14-28.
    • (1987) The Accounting Review , Issue.JANUARY , pp. 14-28
    • Berry, L.E.1    Harwood, G.B.2    Katz, J.L.3
  • 3
    • 0010916557 scopus 로고
    • The reliability of internal auditors' working papers
    • Fall
    • Buchman, T. A. 1983. The reliability of internal auditors' working papers. Auditing: A Journal of Practice & Theory (Fall): 92-103.
    • (1983) Auditing: A Journal of Practice & Theory , pp. 92-103
    • Buchman, T.A.1
  • 4
    • 0010844967 scopus 로고
    • Obtaining responses to sensitive questions: Conventional questionnaire versus randomized response technique
    • Spring
    • _, and J. A. Tracy. 1982. Obtaining responses to sensitive questions: Conventional questionnaire versus randomized response technique. Journal of Accounting Research (Spring): 263-271.
    • (1982) Journal of Accounting Research , pp. 263-271
    • Tracy, J.A.1
  • 8
    • 0002480983 scopus 로고
    • The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior
    • Spring
    • Kelley, T., and L. Margheim. 1990. The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior. Auditing: A Journal of Practice & Theory (Spring): 21-42.
    • (1990) Auditing: A Journal of Practice & Theory , pp. 21-42
    • Kelley, T.1    Margheim, L.2
  • 9
    • 0038342857 scopus 로고
    • An empirical validation of the randomized response technique
    • Lamb, C., Jr., and D. Stem, Jr. 1978. An empirical validation of the randomized response technique. Journal of Marketing Research (November): 616-621.
    • (1978) Journal of Marketing Research , Issue.NOVEMBER , pp. 616-621
    • Lamb Jr., C.1    Stem Jr., D.2
  • 10
    • 0002313566 scopus 로고
    • Premature signing-off of audit procedures: An analysis
    • Raghunathan, B. 1991. Premature signing-off of audit procedures: An analysis. Accounting Horizons (June): 71-79.
    • (1991) Accounting Horizons , Issue.JUNE , pp. 71-79
    • Raghunathan, B.1
  • 11
    • 17144398803 scopus 로고
    • Survey on the influence of selected aspects of the auditor's work environment on the professional performance of certified public accountants
    • New York, NY: AICPA
    • Rhode, J. G. 1978. Survey on the influence of selected aspects of the auditor's work environment on the professional performance of certified public accountants. Issued as the Independent Auditor's Work Environment: A Survey. New York, NY: AICPA.
    • (1978) Independent Auditor's Work Environment: A Survey
    • Rhode, J.G.1
  • 12
    • 0348023992 scopus 로고
    • A test of audit deterrent to financial reporting irregularities using the randomized response technique
    • Schneider, A., and N. Wilner. 1990. A test of audit deterrent to financial reporting irregularities using the randomized response technique. The Accounting Review (July): 668-681.
    • (1990) The Accounting Review , Issue.JULY , pp. 668-681
    • Schneider, A.1    Wilner, N.2
  • 13
    • 84925971938 scopus 로고
    • The validity of randomized response for sensitive measurements
    • Tracy, P. E., and J. A. Fox. 1981. The validity of randomized response for sensitive measurements. American Sociological Review 46: 187-200.
    • (1981) American Sociological Review , vol.46 , pp. 187-200
    • Tracy, P.E.1    Fox, J.A.2
  • 14
    • 0013776710 scopus 로고
    • Randomized response: A survey technique for eliminating evasive answer bias
    • Warner, S. L. 1965. Randomized response: A survey technique for eliminating evasive answer bias. Journal of the American Statistical Association (March): 63-69.
    • (1965) Journal of the American Statistical Association , Issue.MARCH , pp. 63-69
    • Warner, S.L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.