Auditors' memory for documented evidence

Advances in Accounting Behavioral Research

Volumn 5, Issue , 2002, Pages 51-75

  David Plumlee, R ^a   Tuttle, Brad ^a   Moeckel, Cindy ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 35448986971     PISSN: 14751488     EISSN: None     Source Type: Book Series    
DOI: None     Document Type: Article

References (18)

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5. A. Levitt The numbers game. remarks by Chairman Arthur Levitt delivered at the NYU Center for Law and Business 1998 New York, NY
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9. J. Loebbecke J. Willingham Review of sec accounting and auditing enforcement releases 1988 University of Utah Unpublished working paper
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12. Public Oversight Board The panel on audit effectiveness report and recommendations 2000 The Public Oversight Board Stamford, Connecticut
13. K.V. Pincus The efficacy of a red flags questionnaire for assessing the possibility of fraud Accounting Organizations and Society 14 1989 153 163
14. S.E.C. Purvis The effect of audit documentation format on data collection Accounting Organizations and Society 14 1989 551 563
15. M.J. Ramos A.M. Lyons Considering fraud in a financial statement audit: practical guidance for applying SAS no. 82 1997 AICPA New York
16. D.N. Ricchiute Effects of judgment on memory: experiments in recognition bias and process dissociation in a professional judgment task Organizational Behavior and Human Decision Processes 70 1 1997 27 39
17. S. Shelton R. Whittington D. Landsittel Fraud risk assessment: an analysis of practices of auditing firms Working paper DePaul University 1999
18. M. Zimbelman “The effects of sas no. 82 on auditors” attention to fraud risk factors and audit planning decisions Journal of Accounting Research 28 1997 75 97 (Supplement)