메뉴 건너뛰기




Volumn 9, Issue , 2006, Pages 27-50

Auditors' memory of internal control information: the effect of documentation preparation versus review

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33646594103     PISSN: 14751488     EISSN: None     Source Type: Book Series    
DOI: 10.1016/S1475-1488(06)09002-8     Document Type: Review
Times cited : (7)

References (64)
  • 2
    • 0003835674 scopus 로고
    • American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, Inc, New York, NY
    • American Institute of Certified Public Accountants (AICPA). Statement on auditing standards no. 47: Audit risk and materiality in conducting an audit (1983), American Institute of Certified Public Accountants, Inc, New York, NY
    • (1983) Statement on auditing standards no. 47: Audit risk and materiality in conducting an audit
  • 4
    • 0004034959 scopus 로고
    • American Institute of Certified Public Accountants (AICPA), AICPA, Jersey City, NJ
    • American Institute of Certified Public Accountants (AICPA). Internal control - integrated framework (1992), AICPA, Jersey City, NJ
    • (1992) Internal control - integrated framework
  • 7
    • 0000070121 scopus 로고
    • The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence
    • Asare S.K. The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review 67 2 (1992) 379-383
    • (1992) The Accounting Review , vol.67 , Issue.2 , pp. 379-383
    • Asare, S.K.1
  • 9
    • 0001772218 scopus 로고
    • An experimental study of internal control judgments
    • Ashton R.H. An experimental study of internal control judgments. Journal of Accounting Research 12 1 (1974) 143-157
    • (1974) Journal of Accounting Research , vol.12 , Issue.1 , pp. 143-157
    • Ashton, R.H.1
  • 10
    • 33646541165 scopus 로고    scopus 로고
    • Bedard, J., Biggs, S., & DiPietro, J. (1998). The effects of hypothesis quality, client management explanations, and industry experience on audit planning decisions. Advances in Accounting, (16), 49-73.
  • 12
    • 33646587789 scopus 로고    scopus 로고
    • Performance in internal control evaluation: Internal control documentation: Which format is preferred?
    • Bierstaker J.L. Performance in internal control evaluation: Internal control documentation: Which format is preferred?. The Auditor's Report 22 2 (1999) 12-13
    • (1999) The Auditor's Report , vol.22 , Issue.2 , pp. 12-13
    • Bierstaker, J.L.1
  • 13
    • 33646560098 scopus 로고    scopus 로고
    • A test of the split-attention effect in a professional context
    • Bierstaker J.L. A test of the split-attention effect in a professional context. Journal of Business and Behavioral Sciences 6 2 (1999) 177-189
    • (1999) Journal of Business and Behavioral Sciences , vol.6 , Issue.2 , pp. 177-189
    • Bierstaker, J.L.1
  • 14
    • 33748753757 scopus 로고    scopus 로고
    • Bierstaker, J. L. (2003). Auditor recall and evaluation of internal control information: Does task-specific knowledge mitigate part-list interference? Managerial Auditing Journal, (18), 90-99.
  • 15
    • 33646546799 scopus 로고    scopus 로고
    • Bierstaker, J. L., & Thibodeau, J. (2006). Implementing Section 404 of the Sarbanes-Oxley Act of 2002: The effect of documentation format and task-specific experience on auditor internal control evaluation. Managerial Auditing Journal, forthcoming.
  • 16
    • 33646566089 scopus 로고    scopus 로고
    • Bierstaker, J. L., & Wright, S. (2001). A research note concerning practical problem-solving ability as a predictor of performance in suditing tasks. Behavioral Research in Accounting, (13), 49-62.
  • 17
    • 0001037182 scopus 로고
    • An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions
    • Biggs S.F., and Mock T.J. An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions. Journal of Accounting Research 63 1 (1983) 234-255
    • (1983) Journal of Accounting Research , vol.63 , Issue.1 , pp. 234-255
    • Biggs, S.F.1    Mock, T.J.2
  • 18
    • 0002718975 scopus 로고
    • A descriptive analysis of computer audit specialists' decision-making behavior in advanced computer environments
    • Biggs S.F., Messier Jr. W.F., and Hansen J.V. A descriptive analysis of computer audit specialists' decision-making behavior in advanced computer environments. Auditing: A Journal of Practice and Theory 6 2 (1987) 1-21
    • (1987) Auditing: A Journal of Practice and Theory , vol.6 , Issue.2 , pp. 1-21
    • Biggs, S.F.1    Messier Jr., W.F.2    Hansen, J.V.3
  • 19
    • 0000802111 scopus 로고
    • Auditors' use of analytical review in audit program design
    • Biggs S.F., Mock T.J., and Watkins P.R. Auditors' use of analytical review in audit program design. Accounting Review 63 1 (1988) 148-161
    • (1988) Accounting Review , vol.63 , Issue.1 , pp. 148-161
    • Biggs, S.F.1    Mock, T.J.2    Watkins, P.R.3
  • 21
    • 0142033105 scopus 로고    scopus 로고
    • Judgment and decision making, part II: Expertise, consensus, and accuracy
    • Arnold V., and Sutton S.G. (Eds), American Accounting Association, Sarasota
    • Bouwman M.J., and Bradley W.E. Judgment and decision making, part II: Expertise, consensus, and accuracy. In: Arnold V., and Sutton S.G. (Eds). Behavioral Accounting Research: Foundations and frontiers (1997), American Accounting Association, Sarasota
    • (1997) Behavioral Accounting Research: Foundations and frontiers
    • Bouwman, M.J.1    Bradley, W.E.2
  • 22
    • 0002767266 scopus 로고
    • Experience effects in auditing: The role of task-specific knowledge
    • Bonner S.E. Experience effects in auditing: The role of task-specific knowledge. The Accounting Review 65 1 (1990) 72-92
    • (1990) The Accounting Review , vol.65 , Issue.1 , pp. 72-92
    • Bonner, S.E.1
  • 23
    • 0002198254 scopus 로고
    • Cognitive processes and knowledge as determinants of auditor expertise
    • Bonner S.E., and Pennington N. Cognitive processes and knowledge as determinants of auditor expertise. Journal of Accounting Literature 10 (1991) 1-50
    • (1991) Journal of Accounting Literature , vol.10 , pp. 1-50
    • Bonner, S.E.1    Pennington, N.2
  • 27
    • 0000707193 scopus 로고
    • The relationship between knowledge structure and judgments for experienced and inexperienced auditors
    • Choo F., and Trotman K.T. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review 6 3 (1991) 464-485
    • (1991) The Accounting Review , vol.6 , Issue.3 , pp. 464-485
    • Choo, F.1    Trotman, K.T.2
  • 28
    • 21144480156 scopus 로고
    • Evidence on the nature of audit planning problem representations: An examination of auditor free recalls
    • Christ M. Evidence on the nature of audit planning problem representations: An examination of auditor free recalls. The Accounting Review 68 April (1993) 304-322
    • (1993) The Accounting Review , vol.68 , Issue.April , pp. 304-322
    • Christ, M.1
  • 30
    • 1542572676 scopus 로고    scopus 로고
    • Experience and auditors' selection of relevant information for preliminary control risk assessments
    • Davis J.T. Experience and auditors' selection of relevant information for preliminary control risk assessments. Auditing: A Journal of Practice and Theory 15 1 (1996) 16-37
    • (1996) Auditing: A Journal of Practice and Theory , vol.15 , Issue.1 , pp. 16-37
    • Davis, J.T.1
  • 31
    • 0039902141 scopus 로고
    • Prose processing
    • Bower G.H. (Ed), Academic Press, New York
    • Frase L.T. Prose processing. In: Bower G.H. (Ed). Psychology of learning and motivation Vol. 9 (1975), Academic Press, New York
    • (1975) Psychology of learning and motivation , vol.9
    • Frase, L.T.1
  • 32
    • 0040000443 scopus 로고
    • Effect of question production and answering on prose recall
    • Frase L.T., and Schwartz B.J. Effect of question production and answering on prose recall. Journal of Educational Psychology 67 October (1975) 628-635
    • (1975) Journal of Educational Psychology , vol.67 , Issue.October , pp. 628-635
    • Frase, L.T.1    Schwartz, B.J.2
  • 33
    • 0001106479 scopus 로고
    • Auditors' representation and retrieval of internal control knowledge
    • Frederick D.M. Auditors' representation and retrieval of internal control knowledge. The Accounting Review 66 1 (1991) 240-258
    • (1991) The Accounting Review , vol.66 , Issue.1 , pp. 240-258
    • Frederick, D.M.1
  • 34
    • 33645862879 scopus 로고    scopus 로고
    • Harding, N.S., Hughes, S., & Trotman, K.T. (2005). Auditor calibration in the review process. Advances in Accounting Behavioral Research, (8), 41-57.
  • 35
    • 0033238442 scopus 로고    scopus 로고
    • The audit risk model, business risk and audit-planning decisions
    • Houston R.W., Peters M.F., and Pratt J.H. The audit risk model, business risk and audit-planning decisions. The Accounting Review 74 3 (1999) 281-298
    • (1999) The Accounting Review , vol.74 , Issue.3 , pp. 281-298
    • Houston, R.W.1    Peters, M.F.2    Pratt, J.H.3
  • 37
    • 33646537900 scopus 로고    scopus 로고
    • IT Governance Institute. (2003). IT control objectives for Sarbanes-Oxley. Rolling Meadows, IL: IT Governance Institute.
  • 38
    • 0001689716 scopus 로고
    • Expert measurement and mechanical combination in control reliance decisions
    • Libby R., and Libby P.A. Expert measurement and mechanical combination in control reliance decisions. The Accounting Review 64 4 (1989) 729-747
    • (1989) The Accounting Review , vol.64 , Issue.4 , pp. 729-747
    • Libby, R.1    Libby, P.A.2
  • 39
    • 38249003802 scopus 로고
    • The review process as a control for differential recall of evidence in auditor judgments
    • Libby R., and Trotman K.T. The review process as a control for differential recall of evidence in auditor judgments. Accounting, Organizations and Society 18 6 (1993) 559-574
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.6 , pp. 559-574
    • Libby, R.1    Trotman, K.T.2
  • 40
    • 3142617976 scopus 로고    scopus 로고
    • An examination of memory conjunction errors in multiple client audit environments
    • Lindberg D.L., and Maletta M.M. An examination of memory conjunction errors in multiple client audit environments. Auditing: A Journal of Practice and Theory 22 1 (2003) 126-141
    • (2003) Auditing: A Journal of Practice and Theory , vol.22 , Issue.1 , pp. 126-141
    • Lindberg, D.L.1    Maletta, M.M.2
  • 43
    • 0001081791 scopus 로고
    • The effect of experience on auditors' memory errors
    • Moeckel C. The effect of experience on auditors' memory errors. Journal of Accounting Research 28 Autumn (1990) 368-387
    • (1990) Journal of Accounting Research , vol.28 , Issue.Autumn , pp. 368-387
    • Moeckel, C.1
  • 44
    • 0000705944 scopus 로고
    • Auditors confidence on recognition of audit evidence
    • Moeckel C., and Plumlee R.D. Auditors confidence on recognition of audit evidence. The Accounting Review 64 4 (1989) 653-666
    • (1989) The Accounting Review , vol.64 , Issue.4 , pp. 653-666
    • Moeckel, C.1    Plumlee, R.D.2
  • 47
    • 33646569206 scopus 로고    scopus 로고
    • PCAOB. (2004). An audit of internal control over financial reporting performed in conjunction with an audit of financial statements. Release No. 2004-001 - March 9, 2004.
  • 48
    • 0000818303 scopus 로고
    • The Standard of objectivity for internal auditors: Memory and bias effects
    • Plumlee R.D. The Standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research 23 2 (1985) 683-699
    • (1985) Journal of Accounting Research , vol.23 , Issue.2 , pp. 683-699
    • Plumlee, R.D.1
  • 49
    • 35448986971 scopus 로고    scopus 로고
    • Plumlee, R.D., Tuttle, B., & Moeckel, C.L. (2002). Auditors' memory for documented evidence. Advances in Accounting Behavioral Research, (5), 51-75.
  • 50
    • 3943050859 scopus 로고    scopus 로고
    • PricewaterhouseCoopers (PWC), Advertorial Campaign, New York, NY
    • PricewaterhouseCoopers (PWC). Stand and be counted (2003), Advertorial Campaign, New York, NY
    • (2003) Stand and be counted
  • 51
    • 38249025067 scopus 로고
    • The effect of audit documentation format on data collection
    • Purvis S.E.C. The effect of audit documentation format on data collection. Accounting, Organizations and Society 14 5/6 (1989) 551-563
    • (1989) Accounting, Organizations and Society , vol.14 , Issue.5-6 , pp. 551-563
    • Purvis, S.E.C.1
  • 52
    • 1542472080 scopus 로고
    • Consistency in auditors' evaluations of internal accounting controls
    • Reckers P.M., and Taylor M.E. Consistency in auditors' evaluations of internal accounting controls. Journal of Accounting and Finance 3 1 (1979) 42-55
    • (1979) Journal of Accounting and Finance , vol.3 , Issue.1 , pp. 42-55
    • Reckers, P.M.1    Taylor, M.E.2
  • 53
    • 0020199024 scopus 로고
    • Influence of questions on the allocation of attention during reading
    • Reynolds R.E., and Anderson R.C. Influence of questions on the allocation of attention during reading. Journal of Experimental Psychology 74 October (1982) 623-632
    • (1982) Journal of Experimental Psychology , vol.74 , Issue.October , pp. 623-632
    • Reynolds, R.E.1    Anderson, R.C.2
  • 54
    • 0001045408 scopus 로고    scopus 로고
    • The effect of audit seniors' decisions on working paper documentation on partners' decisions
    • Ricchiute D.N. The effect of audit seniors' decisions on working paper documentation on partners' decisions. Accounting, Organizations and Society 24 2 (1999) 155-171
    • (1999) Accounting, Organizations and Society , vol.24 , Issue.2 , pp. 155-171
    • Ricchiute, D.N.1
  • 56
    • 0023974908 scopus 로고
    • Pragmatics of measuring recognition memory: Applications to dementia amnesia
    • Snodgrass J.G., and Corwin J. Pragmatics of measuring recognition memory: Applications to dementia amnesia. Journal of Experimental Psychology: General 117 March (1988) 34-50
    • (1988) Journal of Experimental Psychology: General , vol.117 , Issue.March , pp. 34-50
    • Snodgrass, J.G.1    Corwin, J.2
  • 57
    • 0032339272 scopus 로고    scopus 로고
    • The effects of audit risk and information importance on auditor memory during working paper review
    • Sprinkle G.B., and Tubbs R.M. The effects of audit risk and information importance on auditor memory during working paper review. The Accounting Review 73 4 (1998) 475-502
    • (1998) The Accounting Review , vol.73 , Issue.4 , pp. 475-502
    • Sprinkle, G.B.1    Tubbs, R.M.2
  • 58
    • 0000495090 scopus 로고
    • Constraints on effective elaboration: Effects of precision and subject generation
    • Stein B.S., and Bransford J.D. Constraints on effective elaboration: Effects of precision and subject generation. Journal of Verbal Learning and Verbal Behavior 18 December (1979) 769-777
    • (1979) Journal of Verbal Learning and Verbal Behavior , vol.18 , Issue.December , pp. 769-777
    • Stein, B.S.1    Bransford, J.D.2
  • 59
    • 21844524464 scopus 로고
    • Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment
    • Tan J. Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment. Journal of Accounting Research 33 1 (1995) 113-135
    • (1995) Journal of Accounting Research , vol.33 , Issue.1 , pp. 113-135
    • Tan, J.1
  • 61
    • 0015705636 scopus 로고
    • O1_MRKO1_MRKEncoding specificity and retrieval processes in episodic memory
    • Tulving E., and Thomson D.M. O1_MRKO1_MRKEncoding specificity and retrieval processes in episodic memory. Psychological Review 80 5 (1973) 352-373
    • (1973) Psychological Review , vol.80 , Issue.5 , pp. 352-373
    • Tulving, E.1    Thomson, D.M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.