메뉴 건너뛰기




Volumn 16, Issue C, 2003, Pages 185-195

CONCURRING PARTNER REVIEW: DOES INVOLVEMENT IN AUDIT PLANNING AFFECT OBJECTIVITY?

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33645735475     PISSN: 10520457     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1052-0457(02)16011-5     Document Type: Review
Times cited : (13)

References (23)
  • 1
    • 65249096936 scopus 로고
    • AICPA, Division for CPA Firms SEC Practice Section , New York: AICPA
    • AICPA, Division for CPA Firms SEC Practice Section (1986). SECPS manual. New York: AICPA.
    • (1986) SECPS manual
  • 2
    • 0001909803 scopus 로고
    • The escalation of commitment to a failing course of action: Toward theoretical progress
    • January
    • Brockner, J. (1992). The escalation of commitment to a failing course of action: Toward theoretical progress. Academy of Management Review (January), 39-61.
    • (1992) Academy of Management Review , pp. 39-61
    • Brockner, J.1
  • 4
    • 84984175840 scopus 로고
    • An examination of the effect that commitment to a hypothesis has on auditors' evaluation of confirming and disconfirming evidence
    • Spring
    • Church, B. K. (1991). An examination of the effect that commitment to a hypothesis has on auditors' evaluation of confirming and disconfirming evidence. Contemporary Accounting Research (Spring), 513-534.
    • (1991) Contemporary Accounting Research , pp. 513-534
    • Church, B.K.1
  • 5
    • 84985616514 scopus 로고
    • Auditor objectivity: The effect of prior involvement in audit programme design
    • November
    • Church, B. K., & Schneider, A. (1993). Auditor objectivity: The effect of prior involvement in audit programme design. Accounting and Finance (November), 61-78.
    • (1993) Accounting and Finance , pp. 61-78
    • Church, B.K.1    Schneider, A.2
  • 6
    • 84925923809 scopus 로고
    • The effect of mood inducement upon audience receptiveness
    • February
    • Dribbin, E., & Brabender, V. (1979). The effect of mood inducement upon audience receptiveness. Journal of Social Psychology (February), 135-136.
    • (1979) Journal of Social Psychology , pp. 135-136
    • Dribbin, E.1    Brabender, V.2
  • 7
    • 37449024194 scopus 로고    scopus 로고
    • General Accounting Office , United States General Accounting Office
    • General Accounting Office (1996). The accounting profession. United States General Accounting Office.
    • (1996) The accounting profession
  • 11
  • 12
    • 0025520005 scopus 로고
    • The case for motivated reasoning
    • November
    • Kunda, Z. (1990). The case for motivated reasoning. Psychological Bulletin (November), 480-498.
    • (1990) Psychological Bulletin , pp. 480-498
    • Kunda, Z.1
  • 13
    • 3142544919 scopus 로고
    • An examination of the relationship between audit-related risks and the second partner review
    • Winter
    • Leuhlfing, M. S., Copley, P. A., & Shockely, R. A. (1995). An examination of the relationship between audit-related risks and the second partner review. Journal of Accounting, Auditing & Finance (Winter), 43-70.
    • (1995) Journal of Accounting, Auditing & Finance , pp. 43-70
    • Leuhlfing, M.S.1    Copley, P.A.2    Shockely, R.A.3
  • 17
    • 0003674363 scopus 로고    scopus 로고
    • Public Oversight Board , Stamford, CT: Public Oversight Board
    • Public Oversight Board (1999). Annual Report 1999. Stamford, CT: Public Oversight Board.
    • (1999) Annual Report 1999
  • 18
    • 0002399496 scopus 로고
    • The persuasive effect of source credibility: Tests of cognitive response
    • March
    • Sternthal, B., Dholakia, R., & Leavitt, C. (1978). The persuasive effect of source credibility: Tests of cognitive response. Journal of Consumer Research (March), 252-260.
    • (1978) Journal of Consumer Research , pp. 252-260
    • Sternthal, B.1    Dholakia, R.2    Leavitt, C.3
  • 19
    • 21844524464 scopus 로고
    • Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment
    • Spring
    • Tan, H.-T. (1995). Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment. Journal of Accounting Research (Spring), 113-135.
    • (1995) Journal of Accounting Research , pp. 113-135
    • Tan, H.-T.1
  • 23
    • 45449083916 scopus 로고
    • Feeling and thinking: Preferences need no inferences
    • Zajonc R. Feeling and thinking: Preferences need no inferences. American Psychologist 36 (1980) 151-175
    • (1980) American Psychologist , vol.36 , pp. 151-175
    • Zajonc, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.