-
1
-
-
0006404825
-
-
Harvard Business School Case 9-397-108. Boston, MA: Harvard Business School Publishing
-
Alavi, M. 1997. KPMG Peat Marwick U.S.: One Giant Brain. Harvard Business School Case 9-397-108. Boston, MA: Harvard Business School Publishing.
-
(1997)
KPMG Peat Marwick U.S.: One Giant Brain
-
-
Alavi, M.1
-
3
-
-
3142616110
-
-
New York, NY: AICPA
-
American Institute of Certified Public Accountants (AICPA). 1984. AICPA Industry Guide for Audits of Banks. New York, NY: AICPA.
-
(1984)
AICPA Industry Guide for Audits of Banks
-
-
-
4
-
-
0004283623
-
-
Chicago, IL: Commerce Clearing House
-
_. 1998. AICPA Professional Standards. Chicago, IL: Commerce Clearing House.
-
(1998)
AICPA Professional Standards
-
-
-
5
-
-
0001752796
-
Skill acquisition: Compilation of weak-method problem solutions
-
Anderson, J. 1987. Skill acquisition: Compilation of weak-method problem solutions. Psychology Review 94: 192-210.
-
(1987)
Psychology Review
, vol.94
, pp. 192-210
-
-
Anderson, J.1
-
6
-
-
0000070121
-
The auditor's going concern decision: Interaction of task variables and the sequential processing of evidence
-
Asare, S. 1992. The auditor's going concern decision: Interaction of task variables and the sequential processing of evidence. Accounting Review 67 (April): 379-393.
-
(1992)
Accounting Review
, vol.67
, Issue.APRIL
, pp. 379-393
-
-
Asare, S.1
-
7
-
-
0001205348
-
Does consensus imply accuracy in accounting studies of decision making?
-
Ashton, A. 1985. Does consensus imply accuracy in accounting studies of decision making? The Accounting Review 60 (April): 173-185.
-
(1985)
The Accounting Review
, vol.60
, Issue.APRIL
, pp. 173-185
-
-
Ashton, A.1
-
8
-
-
0000785118
-
Pattern recognition, hypotheses generation, and auditor performance in an analytical task
-
Bedard, J., and S. Biggs. 1991a. Pattern recognition, hypotheses generation, and auditor performance in an analytical task. The Accounting Review 66 (July): 622-642.
-
(1991)
The Accounting Review
, vol.66
, Issue.JULY
, pp. 622-642
-
-
Bedard, J.1
Biggs, S.2
-
9
-
-
3142653905
-
Evaluating representations by management in analytical review: The importance of domain-specific experience
-
_, and _. 1991b. Evaluating representations by management in analytical review: The importance of domain-specific experience. Auditing: A Journal of Practice & Theory 12 (Supplement): 77-90.
-
(1991)
Auditing: A Journal of Practice & Theory
, vol.12
, Issue.SUPPL.
, pp. 77-90
-
-
-
10
-
-
0011407068
-
Auditors' knowledge organization: Observations from audit practice and their implications
-
_, and L. Graham. 1994. Auditors' knowledge organization: Observations from audit practice and their implications. Auditing: A Journal of Practice & Theory 13 (Spring): 73-83.
-
(1994)
Auditing: A Journal of Practice & Theory
, vol.13
, Issue.SPRING
, pp. 73-83
-
-
Graham, L.1
-
12
-
-
0000802111
-
Auditors' use of analytical review in audit program design
-
Biggs, S., T. Mock, and P. Watkins. 1988. Auditors' use of analytical review in audit program design. The Accounting Review 63 (January): 148-161.
-
(1988)
The Accounting Review
, vol.63
, Issue.JANUARY
, pp. 148-161
-
-
Biggs, S.1
Mock, T.2
Watkins, P.3
-
13
-
-
85039542137
-
Computational modeling: A research strategy for developing a cognitive theory of decision making in accounting
-
Pittsburgh, PA: Carnegie Mellon University
-
_. 1991. Computational modeling: A research strategy for developing a cognitive theory of decision making in accounting. In Proceedings of the Conference on Decision Making, Cognitive Science, and Accounting. Pittsburgh, PA: Carnegie Mellon University.
-
(1991)
Proceedings of the Conference on Decision Making, Cognitive Science, and Accounting
-
-
-
14
-
-
0001887313
-
A computational model of auditor knowledge and reasoning processes in the going-concern judgment
-
_, M. Selfridge, and G. Krupka. 1993. A computational model of auditor knowledge and reasoning processes in the going-concern judgment. Auditing: A Journal of Practice & Theory 14 (Supplement): 82-99.
-
(1993)
Auditing: A Journal of Practice & Theory
, vol.14
, Issue.SUPPL.
, pp. 82-99
-
-
Selfridge, M.1
Krupka, G.2
-
15
-
-
0002043874
-
Determinants of auditor expertise
-
Bonner, S., and B. Lewis. 1990. Determinants of auditor expertise. Journal of Accounting Research 28 (Supplement): 1-20.
-
(1990)
Journal of Accounting Research
, vol.28
, Issue.SUPPL.
, pp. 1-20
-
-
Bonner, S.1
Lewis, B.2
-
16
-
-
0002198254
-
Cognitive processes and knowledge as determinants of auditor expertise
-
_, and N. Pennington. 1991. Cognitive processes and knowledge as determinants of auditor expertise. Journal of Accounting Literature 10: 1-50.
-
(1991)
Journal of Accounting Literature
, vol.10
, pp. 1-50
-
-
Pennington, N.1
-
17
-
-
21144459201
-
Expertise in corporate tax planning: The issue identification stage
-
_, J. Davis, and B. Jackson. 1992. Expertise in corporate tax planning: The issue identification stage. Journal of Accounting Research 30 (Supplement): 1-28.
-
(1992)
Journal of Accounting Research
, vol.30
, Issue.SUPPL.
, pp. 1-28
-
-
Davis, J.1
Jackson, B.2
-
18
-
-
0043227324
-
The effects of instruction and experience on the acquisition of auditing knowledge
-
_, and P. Walker. 1994. The effects of instruction and experience on the acquisition of auditing knowledge. The Accounting Review 69 (January): 157-178.
-
(1994)
The Accounting Review
, vol.69
, Issue.JANUARY
, pp. 157-178
-
-
Walker, P.1
-
19
-
-
0002816556
-
Expertise in problem solving
-
edited by R. Sternberg. Hillsdale, NJ: Erlbaum
-
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.
-
(1982)
Advances in the Psychology of Human Intelligence
, pp. 7-75
-
-
Chi, M.1
Glaser, R.2
Rees, E.3
-
20
-
-
0000707193
-
The relationship between knowledge, structure, and judgments for experienced and inexperienced auditors
-
Choo, F., and K. Trotman. 1991. The relationship between knowledge, structure, and judgments for experienced and inexperienced auditors. The Accounting Review 66 (July): 464-485.
-
(1991)
The Accounting Review
, vol.66
, Issue.JULY
, pp. 464-485
-
-
Choo, F.1
Trotman, K.2
-
21
-
-
0030137180
-
Auditors' knowledge content and judgment performance: A cognitive script approach
-
_. 1996. Auditors' knowledge content and judgment performance: A cognitive script approach. Accounting, Organizations and Society 21: 339-359.
-
(1996)
Accounting, Organizations and Society
, vol.21
, pp. 339-359
-
-
-
22
-
-
21144480156
-
Evidence on the nature of audit planning problem representations: An examination of auditor free recalls
-
Christ, M. 1993. Evidence on the nature of audit planning problem representations: An examination of auditor free recalls. The Accounting Review 68 (April): 304-322.
-
(1993)
The Accounting Review
, vol.68
, Issue.APRIL
, pp. 304-322
-
-
Christ, M.1
-
23
-
-
84973587732
-
A coefficient of agreement for nominal scales
-
Cohen, J. 1960. A coefficient of agreement for nominal scales. Educational and Psychological Measurement 20 (1): 37-46.
-
(1960)
Educational and Psychological Measurement
, vol.20
, Issue.1
, pp. 37-46
-
-
Cohen, J.1
-
24
-
-
0000046656
-
Experience, expertise, and expert performance research in public accounting
-
Davis, J., and I. Solomon. 1989. Experience, expertise, and expert performance research in public accounting. Journal of Accounting Literature 8: 150-164.
-
(1989)
Journal of Accounting Literature
, vol.8
, pp. 150-164
-
-
Davis, J.1
Solomon, I.2
-
25
-
-
0040215609
-
SAS No. 59: How to evaluate going concern
-
Ellingson, J., K. Pany, and P. Fagan. 1989. SAS No. 59: How to evaluate going concern. Journal of Accountancy 174 (January): 24-31.
-
(1989)
Journal of Accountancy
, vol.174
, Issue.JANUARY
, pp. 24-31
-
-
Ellingson, J.1
Pany, K.2
Fagan, P.3
-
26
-
-
0001106479
-
Auditors' representation and retrieval of internal control knowledge
-
Frederick, D. 1991. Auditors' representation and retrieval of internal control knowledge. The Accounting Review 66 (April): 240-258.
-
(1991)
The Accounting Review
, vol.66
, Issue.APRIL
, pp. 240-258
-
-
Frederick, D.1
-
27
-
-
0000438803
-
Problem-centered research and knowledge-based theory in the professional accounting setting
-
Gibbins, M., and K. Jamal. 1993. Problem-centered research and knowledge-based theory in the professional accounting setting. Accounting, Organizations and Society 18 (July): 451-466.
-
(1993)
Accounting, Organizations and Society
, vol.18
, Issue.JULY
, pp. 451-466
-
-
Gibbins, M.1
Jamal, K.2
-
28
-
-
0003081266
-
Schema induction and analogical transfer
-
Gick, M., and K. Holyoak. 1983. Schema induction and analogical transfer. Cognitive Psychology (January): 1-38.
-
(1983)
Cognitive Psychology
, Issue.JANUARY
, pp. 1-38
-
-
Gick, M.1
Holyoak, K.2
-
29
-
-
0039480429
-
Discussion of expertise in auditing
-
Graham, L. 1993. Discussion of expertise in auditing. Auditing: A Journal of Practice & Theory 12 (Supplement): 46-50.
-
(1993)
Auditing: A Journal of Practice & Theory
, vol.12
, Issue.SUPPL.
, pp. 46-50
-
-
Graham, L.1
-
31
-
-
0000886554
-
An investigation into auditors' continuity and related qualification judgments
-
Kida, T. 1980. An investigation into auditors' continuity and related qualification judgments. Journal of Accounting Research 18 (Autumn): 506-523.
-
(1980)
Journal of Accounting Research
, vol.18
, Issue.AUTUMN
, pp. 506-523
-
-
Kida, T.1
-
33
-
-
85085445026
-
What kind of knowledge transfers?
-
edited by L. B. Resnick. Hillsdale, NJ: Erlbaum
-
Larkin, J. 1989. What kind of knowledge transfers? In Knowing, Learning, and Instruction: Essays in Honor of Robert Glaser, edited by L. B. Resnick, 283-305. Hillsdale, NJ: Erlbaum.
-
(1989)
Knowing, Learning, and Instruction: Essays in Honor of Robert Glaser
, pp. 283-305
-
-
Larkin, J.1
-
34
-
-
0000128595
-
Experience and the ability to explain audit findings
-
Libby, R., and D. Frederick. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research 28 (Autumn): 348-367.
-
(1990)
Journal of Accounting Research
, vol.28
, Issue.AUTUMN
, pp. 348-367
-
-
Libby, R.1
Frederick, D.2
-
35
-
-
38249003790
-
Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
-
_, and J. Luft. 1993. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society 18 (July): 425-450.
-
(1993)
Accounting, Organizations and Society
, vol.18
, Issue.JULY
, pp. 425-450
-
-
Luft, J.1
-
36
-
-
0001547964
-
Analogical reasoning and hypothesis generation in auditing
-
Marchant, G. 1989. Analogical reasoning and hypothesis generation in auditing. The Accounting Review 64 (July): 500-513.
-
(1989)
The Accounting Review
, vol.64
, Issue.JULY
, pp. 500-513
-
-
Marchant, G.1
-
37
-
-
0032119350
-
Organization and expertise: An exploration of knowledge bases and the management of accounting and consulting firms
-
Morris, T., and L. Empson. 1998. Organization and expertise: An exploration of knowledge bases and the management of accounting and consulting firms. Accounting, Organizations and Society 23 (October): 609-624.
-
(1998)
Accounting, Organizations and Society
, vol.23
, Issue.OCTOBER
, pp. 609-624
-
-
Morris, T.1
Empson, L.2
-
38
-
-
0003113251
-
Auditors' perceptions of the going concern opinion decision
-
Mutchler, J. 1984. Auditors' perceptions of the going concern opinion decision. Auditing: A Journal of Practice & Theory 3 (Spring): 17-30.
-
(1984)
Auditing: A Journal of Practice & Theory
, vol.3
, Issue.SPRING
, pp. 17-30
-
-
Mutchler, J.1
-
40
-
-
0002778078
-
Comparison of measures for the estimation of clustering in free recall
-
Roenker, D., C. Thompson, and S. Brown. 1971. Comparison of measures for the estimation of clustering in free recall. Psychological Bulletin 76 (1): 45-48.
-
(1971)
Psychological Bulletin
, vol.76
, Issue.1
, pp. 45-48
-
-
Roenker, D.1
Thompson, C.2
Brown, S.3
-
41
-
-
0002524838
-
The effect of stage of development and financial health on auditor decision behavior in the going concern task
-
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 (Spring): 37-54.
-
(1999)
Auditing: A Journal of Practice & Theory
, vol.18
, Issue.SPRING
, pp. 37-54
-
-
Rosman, A.1
Seol, I.2
Biggs, S.3
-
42
-
-
84984165301
-
Researching accounting precedents: Learning, efficiency and effectiveness
-
Salterio, S. 1994 Researching accounting precedents: Learning, efficiency and effectiveness. Contemporary Accounting Research: 515-42.
-
(1994)
Contemporary Accounting Research
, pp. 515-542
-
-
Salterio, S.1
-
45
-
-
0003501696
-
-
Cambridge, MA: Harvard University Press
-
_, and _. 1989. The Transfer of Cognitive Skill. Cambridge, MA: Harvard University Press.
-
(1989)
The Transfer of Cognitive Skill
-
-
-
47
-
-
33751551663
-
The influence of improvement in one mental function upon the efficiency of other functions
-
Thorndyke, E., and R. Woodworth. 1901. The influence of improvement in one mental function upon the efficiency of other functions. Psychological Review 8: 247-261.
-
(1901)
Psychological Review
, vol.8
, pp. 247-261
-
-
Thorndyke, E.1
Woodworth, R.2
-
48
-
-
21144478172
-
The effect of experience on the auditor's organization and amount of knowledge
-
Tubbs, R. 1992. The effect of experience on the auditor's organization and amount of knowledge. The Accounting Review 67 (October): 783-801.
-
(1992)
The Accounting Review
, vol.67
, Issue.OCTOBER
, pp. 783-801
-
-
Tubbs, R.1
-
49
-
-
0001150554
-
Some characteristics of the free recall of computer controls
-
Weber, R. 1980. Some characteristics of the free recall of computer controls. Journal of Accounting Research 18 (Spring): 214-241.
-
(1980)
Journal of Accounting Research
, vol.18
, Issue.SPRING
, pp. 214-241
-
-
Weber, R.1
-
50
-
-
0002117120
-
The effect of industry experience on hypothesis generation and audit planning decisions
-
Wright, S., and A. Wright. 1997. The effect of industry experience on hypothesis generation and audit planning decisions. Behavioral Research in Accounting 9: 273-294.
-
(1997)
Behavioral Research in Accounting
, vol.9
, pp. 273-294
-
-
Wright, S.1
Wright, A.2
-
52
-
-
0038584656
-
Task experience as a predictor of superior loan loss judgments
-
Wright, W. 2001. Task experience as a predictor of superior loan loss judgments. Auditing: A Journal of Practice & Theory 20 (1): 147-155.
-
(2001)
Auditing: A Journal of Practice & Theory
, vol.20
, Issue.1
, pp. 147-155
-
-
Wright, W.1
|