The portfolio of knowledge required by industry specialist auditors

Accounting and Business Research

Volumn 35, Issue 1, 2005, Pages 87-101

  Simnett, Roger ^a   Wright, Arnold ^b  

^a UNIVERSITY OF NEW SOUTH WALES   (Australia)

^b BOSTON COLLEGE   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 20744460255     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2005.9729664     Document Type: Article

References (34)

1. Abbott, L., Parker, S. and Peters G. (2000). 'Auditor industry specialization and auditor reporting'. Working paper. University of Memphis.
2. Anderson, J. (1995). Learning and memory: An integrated approach. New York: John Wiley & Sons, Inc.
3. Ashton, R. (1982). Human Information Processing in Accounting. Studies in Accounting Research No. 17. Sarasota, FL: American Accounting Association.
4. Bedard, J. C. and Biggs, S. F. (1991). 'The effect of domain-specific experience on evaluation of management representations in analytical procedures'. Auditing: A Journal of Practice and Theory, 10 (Supplement): 77-90.
5. Bell, T. and Knechel, W. R. (1994). 'Empirical analyses of errors discovered in audits of property and casualty insurers'. Auditing: A Journal of Practice and Theory, 13 (1): 84-100.
6. Bell, T., Marrs, F., Solomon, I. and Thomas, H. (1997). 'Auditing organizations through a strategic-systems lens: the KPMG business measurement process'. KPMG Peat Marwick. LLP.
7. Biggs, S., Mock, T. and Watkins, P. 1989. Analytical Review Procedures and Processes in Auditing. Canadian Certified General Accountant's Research Foundation Monograph No. 14.
8. Bonner, S. and Walker, P. (1994). 'The effects of instruction and experience on the acquisition of auditing knowledge'. The Accounting Review, 69 (1): 157-178.
9. Bonner, S. and Pennington, N. (1991). 'Cognitive processes and knowledge as determinants of auditor expertise'. Journal of Accounting Literature, 10: 1-50.
10. Bonner, S. E. and Lewis, B. L. (1990). 'Determinants of auditor expertise'. Journal of Accounting Research, 28 (Supplement): 1-20.
11. Cohendet, P., Kern, F., Mehmanpazir, B. and Munier, F. (1999). 'Knowledge co-ordination, competence creation and integrated networks in globalised firms'. Cambridge Journal of Economics, 23: 225-241.
12. Craswell. A. T., Francis, J. R. and Taylor, S. L. (1995). 'Auditor brand name reputations and industry specializations'. Journal of Accounting and Economics, 20: 297-322.
13. DeFond. M., Francis, J. and Wong, T. (2000). 'Auditor industry specialisation and market segmentation: evidence from Hong Kong'. Auditing: A Journal of Practice & Theory, 19(1): 49-66.
14. DeFond, M. L. (1992). 'The association between changes in client firm agency costs and auditor switching'. Auditing: A Journal of Practice and Theorv, 11 (1): 16-31.
15. Dunn, K., Mayhew, B. and Morsfield, S. (2000). 'Auditor industry specialization and client disclosure quality'. Working paper. Baruch College.
16. Eichenseher, J. and Danos, P. (1981). 'The analysis of industry-specific auditor concentration: towards an explanatory model'. The Accounting Review, 56: 479-492.
17. Emerson. J. (1993), 'KPMG Peat Marwick: Setting the new practice framework standard'. Professional Services Review.
18. Ferguson, A. and Stokes, D. (2002). 'Brand name audit pricing, industry specialisation and industry leadership premiums post the Big 8 and Big 6 mergers'. Contemporary Accounting Research, 19: 77-110.
19. Gagne, R. and Medsker, K. (1996). The conditions of learning: Training applications. Fort Worth: Harcourt Brace.
20. Gagne, R. (1984). 'Learning outcomes and their effects; useful categories of human performance'. American Psychologist, 39: 377-385.
21. Gagne, R. (1968). 'Learning hierarchies'. Educational Psychologist, (Winter): 1-9.
22. Gramling, A. and Stone, D. (2001). 'Audit firm industry expertise: a review and synthesis of the archival literature'. Journal of Accounting Literature, 20: 1-28.
23. International Standards on Auditing. (1995). Audit Evidence. International Auditing Standard No. 500. New York: International Auditing Practice Committee.
24. International Standards on Auditing. (1994). Knowledge of the Business. International Auditing Standard No. 310. New York: International Auditing Practice Committee.
25. Johnson, W. B. and Lys, T. (1990). 'The market for audit services: Evidence from voluntary auditor changes'. Journal of Accounting and Economics, (January): 281-308.
26. Lemon. W., Tatum, K.. and Turley, W. 2000. Developments in the audit methodologies of large accounting firms. Stephen Austin & Sons Ltd. Caxton Hill. Harford.
27. Maletta, M. and Wright, A. (1996) 'Audit evidence planning: an examination of industry error characteristics'. Auditing: A Journal of Practice & Theory 15(1):71-86.
28. Mock, T. and Turner, J.. 1981. Auditing Research Monograph No. 3: Internal Accounting Control Evaluation and Auditor Judgment. New York: AICPA.
29. Schunk, D. (1996). Learning Theories: An educational perspective. Englewood Cliffs, N.J.: Prentice Hall, Inc.
30. Solomon, I., Shields, M. D. and Whittington, O. R. (1999). 'What do industry specialist auditors know?'. Journal of Accounting Research, 37: 191-208.
31. Taylor, M.H (2000). 'The effects of industry specialization on auditors' inherent risk assessments and confidence judgements'. Contemporary Accounting Research, 17 (4): 693-172.
32. Weber, R. (1980). 'Some characteristics of free recall of computer controls by EDP auditors'. Journal of Accounting Research, 18(1): 214-241.
33. Winograd, B., Gerson, J., and Berline, B. (2000) 'Audit practices of PricewaterhouseCoopers (PWC)'. Auditing: A Journal of Practice & Theory 19 (2):175-182.
34. Wright, S. and Wright, A. (1997). 'The effect of industry experience on hypothesis generation and audit planning decisions'. Behavioral Research in Accounting, 9: 273-294.