메뉴 건너뛰기




Volumn 45, Issue 4, 2007, Pages 699-730

Accounting standards, implementation guidance, and example-based reasoning

Author keywords

[No Author keywords available]

Indexed keywords


EID: 34547229640     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2007.00248.x     Document Type: Article
Times cited : (33)

References (45)
  • 1
    • 0031116567 scopus 로고    scopus 로고
    • An Examination of the Descriptive Validity of the Belief-Adjustment Model and Alternative Attitudes to Evidence in Auditing
    • Bamber, E. M. R. J. Ramsay and R. M. Tubbs An Examination of the Descriptive Validity of the Belief-Adjustment Model and Alternative Attitudes to Evidence in Auditing Accounting Organizations and Society 22 (1997 249 68.
    • (1997) Accounting Organizations and Society , vol.22 , pp. 249-68
    • Bamber, E.M.1    Ramsay, R.J.2    Tubbs, R.M.3
  • 2
    • 0002119268 scopus 로고    scopus 로고
    • The Disposition of Audit Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects
    • Braun, K. W. The Disposition of Audit Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects Contemporary Accounting Research 18 (2001 71 99.
    • (2001) Contemporary Accounting Research , vol.18 , pp. 71-99
    • Braun, K.W.1
  • 3
    • 84984175840 scopus 로고
    • An Examination of the Effect that Commitment to a Hypothesis Has on Auditors' Evaluations of Confirming and Disconfirming Evidence
    • Church, B. K. An Examination of the Effect that Commitment to a Hypothesis Has on Auditors' Evaluations of Confirming and Disconfirming Evidence Contemporary Accounting Research 7 (1991 513 34.
    • (1991) Contemporary Accounting Research , vol.7 , pp. 513-34
    • Church, B.K.1
  • 5
    • 0003465430 scopus 로고
    • Financial Accounting Standards Board (FASB). Statement of Financial Accounting Standards No. 106. Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). Employers' Accounting for Postretirement Benefits Other than Pensions. Statement of Financial Accounting Standards No. 106. Norwalk, CT : FASB, 1990.
    • (1990) Employers' Accounting for Postretirement Benefits Other Than Pensions.
  • 7
    • 0003794666 scopus 로고    scopus 로고
    • Financial Accounting Standards Board (FASB). Statement of Financial Accounting Standards No. 133. Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). Accounting for Derivative Instruments and Hedging Activities. Statement of Financial Accounting Standards No. 133. Norwalk, CT : FASB, 1998.
    • (1998) Accounting for Derivative Instruments and Hedging Activities
  • 8
    • 33748967698 scopus 로고    scopus 로고
    • Financial Accounting Standards Board (FASB). Emerging Issues Task Force. EITF Issue No. 99-19. Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). Reporting Revenue Gross as a Principal Versus Net as an Agent. Emerging Issues Task Force. EITF Issue No. 99-19. Norwalk, CT : FASB, 1999.
    • (1999) Reporting Revenue Gross As A Principal Versus Net As An Agent
  • 9
    • 3042836031 scopus 로고    scopus 로고
    • Financial Accounting Standards Board (FASB). Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). Principles-Based Approach to Standard Setting. Norwalk, CT : FASB, 2002.
    • (2002) Principles-Based Approach to Standard Setting
  • 10
    • 33744824788 scopus 로고    scopus 로고
    • Financial Accounting Standards Board (FASB). Statement of Financial Accounting Standards No. 123 (revised 2004). Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). Share-Based Payment. Statement of Financial Accounting Standards No. 123 (revised 2004). Norwalk, CT : FASB, 2004.
    • (2004) Share-Based Payment
  • 11
    • 0000379036 scopus 로고
    • Expertise and Auditors Judgments of Conjunctive Events
    • Frederick, D. M., and R. Libby. Expertise and Auditors Judgments of Conjunctive Events Journal of Accounting Research 24 (1986 270 90.
    • (1986) Journal of Accounting Research , vol.24 , pp. 270-90
    • Frederick, D.M.1    Libby, R.2
  • 12
    • 0031502760 scopus 로고    scopus 로고
    • The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information
    • Glover, S. M. The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information Journal of Accounting Research 35 (1997 213 26.
    • (1997) Journal of Accounting Research , vol.35 , pp. 213-26
    • Glover, S.M.1
  • 13
    • 0000385839 scopus 로고
    • Implications of Seemingly Irrelevant Evidence in Audit Judgment
    • Hackenbrack, K. Implications of Seemingly Irrelevant Evidence in Audit Judgment Journal of Accounting Research 30 (1992 126 36.
    • (1992) Journal of Accounting Research , vol.30 , pp. 126-36
    • Hackenbrack, K.1
  • 14
    • 0029715232 scopus 로고    scopus 로고
    • Auditors' Incentives and Their Application of Financial Accounting Standards
    • Hackenbrack, K., and M. W. Nelson. Auditors' Incentives and Their Application of Financial Accounting Standards The Accounting Review 71 (1996 43 59.
    • (1996) The Accounting Review , vol.71 , pp. 43-59
    • Hackenbrack, K.1    Nelson, M.W.2
  • 15
    • 0001461703 scopus 로고
    • Auditors' Assessments of the Likelihood of Error Explanations in Analytical Review
    • Heiman, V. B. Auditors' Assessments of the Likelihood of Error Explanations in Analytical Review The Accounting Review 65 (1990 875 90.
    • (1990) The Accounting Review , vol.65 , pp. 875-90
    • Heiman, V.B.1
  • 17
    • 0031529851 scopus 로고    scopus 로고
    • Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments
    • and
    • Hoffman, V. B., and J. M. Patton. Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments Journal of Accounting Research 35 (1997 227 37.
    • (1997) Journal of Accounting Research , vol.35 , pp. 227-37
    • Hoffman, V.B.1    Patton, J.M.2
  • 21
    • 0041573294 scopus 로고    scopus 로고
    • The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred methods
    • Kadous, K. S. J. Kennedy and M. E. Peecher. The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Methods The Accounting Review 78 (2003 759 78.
    • (2003) The Accounting Review , vol.78 , pp. 759-78
    • Kadous, K.1    Kennedy, S.J.2    Peecher, M.E.3
  • 24
    • 0002230707 scopus 로고
    • Explanation and Counterexplanation during Audit Analytical Review
    • Koonce, L. Explanation and Counterexplanation During Audit Analytical Review The Accounting Review 67 (1992 59 76.
    • (1992) The Accounting Review , pp. 59-76
    • Koonce, L.1
  • 26
    • 34547196777 scopus 로고    scopus 로고
    • Earnings Management, Audit Differences, and Analysts' Forecasts
    • and
    • Libby, R., and W. R. Kinney. Earnings Management, Audit Differences, and Analysts' Forecasts The Accounting Review 75 (2000 383 404.
    • (2000) The Accounting Review , pp. 383-404
    • Libby, R.1    Kinney, W.R.2
  • 27
    • 0001547964 scopus 로고
    • Analogical Reasoning and Hypothesis Generation in Auditing
    • Marchant, G. Analogical Reasoning and Hypothesis Generation in Auditing Accounting Review 64 (1989 500 13.
    • (1989) Accounting Review , pp. 500-13
    • Marchant, G.1
  • 31
    • 21144481764 scopus 로고
    • Auditors Belief Revisions and Evidence Search - The Effect of Hypothesis Frame, Confirmation Bias, and Professional Skepticism
    • and
    • McMillan, J. J., and R. A. White. Auditors Belief Revisions and Evidence Search - The Effect of Hypothesis Frame, Confirmation Bias, and Professional Skepticism The Accounting Review 68 (1993 443 65.
    • (1993) The Accounting Review , vol.68 , pp. 443-65
    • McMillan, J.J.1    White, R.A.2
  • 32
    • 33745030430 scopus 로고    scopus 로고
    • Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
    • Nelson, M. W. Behavioral Evidence on the Effects of Principles- and Rules-Based Standards Accounting Horizons 17 (2003 91 104.
    • (2003) Accounting Horizons , vol.17 , pp. 91-104
    • Nelson, M.W.1
  • 33
    • 34547202452 scopus 로고    scopus 로고
    • A Review of Experimental and Archival Conflicts-of-Interest Research in Auditing
    • in. edited by. D. A. Moore, D. M. Cain, G. Lowenstein, and. M. H. Bazerman. Cambridge: Cambridge University Press, 41-69.
    • Nelson, M. W. A Review of Experimental and Archival Conflicts-of-Interest Research in Auditing in Conflicts of Interest: Challenges and Solutions in Business, Law, Medicine, and Public Policy, edited by D. A. Moore, D. M. Cain, G. Lowenstein, and M. H. Bazerman. Cambridge : Cambridge University Press, 2004 : 41-69.
    • (2004) Conflicts of Interest: Challenges and Solutions in Business, Law, Medicine, and Public Policy
    • Nelson, M.W.1
  • 34
    • 0036993738 scopus 로고    scopus 로고
    • Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
    • and. Supplement
    • Nelson, M. W. J. A. Elliott and R. L. Tarpley. Evidence from Auditors About Managers' and Auditors' Earnings Management Decisions The Accounting Review 77 (Supplement 2002 175 202.
    • (2002) The Accounting Review , vol.77 , pp. 175-202
    • Nelson, M.W.1    Elliott, J.A.2    Tarpley, R.L.3
  • 35
    • 23244442216 scopus 로고    scopus 로고
    • The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions
    • and
    • Nelson, M. W. S. D. Smith and Z. V. Palmrose. The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions The Accounting Review 80 (2005 897 920.
    • (2005) The Accounting Review , vol.80 , pp. 897-920
    • Nelson, M.W.1    Smith, S.D.2    Palmrose, Z.V.3
  • 36
    • 0001249748 scopus 로고
    • The Dilution Effect - Non-diagnostic Information Weakens the Implications of Diagnostic Information
    • Nisbett, R. E. H. Zukier and R. E. Lemley. The Dilution Effect - Non-diagnostic Information Weakens the Implications of Diagnostic Information Cognitive Psychology 13 (1981 248 77.
    • (1981) Cognitive Psychology , vol.13 , pp. 248-77
    • Nisbett, R.E.1    Zukier, H.2    Lemley, R.E.3
  • 38
    • 0030194368 scopus 로고    scopus 로고
    • The Effects of Precedents and Client Position on Auditors' Financial Accounting Policy Judgment
    • Salterio, S. The Effects of Precedents and Client Position on Auditors' Financial Accounting Policy Judgment Accounting Organizations and Society 21 (1996 467 86.
    • (1996) Accounting Organizations and Society , vol.21 , pp. 467-86
    • Salterio, S.1
  • 39
    • 0031205959 scopus 로고    scopus 로고
    • The Persuasiveness of Audit Evidence: The Case of Accounting Policy Decisions
    • Salterio, S., and L. Koonce. The Persuasiveness of Audit Evidence: The Case of Accounting Policy Decisions Accounting Organizations and Society 22 (1997 573 87.
    • (1997) Accounting Organizations and Society , vol.22 , pp. 573-87
    • Salterio, S.1    Koonce, L.2
  • 41
    • 0040819134 scopus 로고    scopus 로고
    • Securities and Exchange Commission (SEC). SEC Staff Accounting Bulletin No. 101. (December 3). Washington, DC: SEC
    • Securities and Exchange Commission (SEC). Revenue Recognition in Financial Statements. SEC Staff Accounting Bulletin No. 101. (December 3). Washington, DC : SEC, 1999.
    • (1999) Revenue Recognition in Financial Statements.
  • 43
    • 0033240449 scopus 로고    scopus 로고
    • The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment
    • Shelton, S. W. The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment The Accounting Review 74 (1999 217 24
    • (1999) The Accounting Review , vol.74 , pp. 217-24
    • Shelton, S.W.1
  • 44
    • 0000335785 scopus 로고
    • Heuristics and Biases - Expertise and Task Realism in Auditing
    • and
    • Smith, J. F., and T. Kida. Heuristics and Biases - Expertise and Task Realism in Auditing Psychological Bulletin 109 (1991 472 89.
    • (1991) Psychological Bulletin , vol.109 , pp. 472-89
    • Smith, J.F.1    Kida, T.2
  • 45
    • 58149411184 scopus 로고
    • Features of similarity
    • Tversky, A. Features of Similarity Psychological Review 84 (1977 327 52
    • (1977) Psychological Review , vol.84 , pp. 327-352
    • Tversky, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.