메뉴 건너뛰기




Volumn 84, Issue 3, 2009, Pages 771-810

Appropriate audit support system use: The influence of auditor, audit team and firm factors

Author keywords

Appropriate use; Audit effectiveness and efficiency; Audit firm control; Audit support systems; System restrictiveness

Indexed keywords


EID: 67650727440     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2009.84.3.771     Document Type: Article
Times cited : (117)

References (94)
  • 1
    • 0010732634 scopus 로고    scopus 로고
    • A comprehensive taxonomy of audit task structure, professional rank and decision aids for behavioral research
    • Abdolmohammadi, M. J. 1999. A comprehensive taxonomy of audit task structure, professional rank and decision aids for behavioral research. Behavioral Research in Accounting 11: 51-92.
    • (1999) Behavioral Research in Accounting , vol.11 , pp. 51-92
    • Abdolmohammadi, M.J.1
  • 4
    • 1342265015 scopus 로고    scopus 로고
    • Interfaces of control: Technocratic and socio-ideological control in a global management consultancy firm
    • Alvesson, M., and D. Kärreman. 2004. Interfaces of control: Technocratic and socio-ideological control in a global management consultancy firm. Accounting, Organizations and Society 29: 423-444.
    • (2004) Accounting, Organizations and Society , vol.29 , pp. 423-444
    • Alvesson, M.1    Kärreman, D.2
  • 5
    • 0001480485 scopus 로고
    • An experiment assessing group support system and facilitator effects on meeting outcomes
    • Anson, R., R. Bostrom, and B. Wynne. 1995. An experiment assessing group support system and facilitator effects on meeting outcomes. Management Science 41 (2): 189-208.
    • (1995) Management Science , vol.41 , Issue.2 , pp. 189-208
    • Anson, R.1    Bostrom, R.2    Wynne, B.3
  • 6
    • 0000913978 scopus 로고    scopus 로고
    • Time flies when you're having fun: Cognitive absorption and believes about information technology usage
    • Agarwal, R., and E. Karahanna. 2000. Time flies when you're having fun: Cognitive absorption and believes about information technology usage. MIS Quarterly 24 (4): 665-694.
    • (2000) MIS Quarterly , vol.24 , Issue.4 , pp. 665-694
    • Agarwal, R.1    Karahanna, E.2
  • 7
    • 0033235463 scopus 로고    scopus 로고
    • Different perceptions of control: Applying an extended theory of planned behavior to legal and illegal drug use
    • Armitage, C. J., M. Conner, J. Loach, and D. Willets. 1999. Different perceptions of control: Applying an extended theory of planned behavior to legal and illegal drug use. Basic and Applied Psychology 21 (4): 301-316.
    • (1999) Basic and Applied Psychology , vol.21 , Issue.4 , pp. 301-316
    • Armitage, C.J.1    Conner, M.2    Loach, J.3    Willets, D.4
  • 8
    • 0035753278 scopus 로고    scopus 로고
    • -, and-. 2001. Efficacy of the theory of planned behavior: A meta-analytic review. The British Journal of Social Psychology 40: 471-499.
    • -, and-. 2001. Efficacy of the theory of planned behavior: A meta-analytic review. The British Journal of Social Psychology 40: 471-499.
  • 9
    • 0030121883 scopus 로고    scopus 로고
    • The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process
    • Asare, S. K., and L. S. McDaniel. 1996. The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. The Accounting Review 71 (2): 139-159.
    • (1996) The Accounting Review , vol.71 , Issue.2 , pp. 139-159
    • Asare, S.K.1    McDaniel, L.S.2
  • 11
    • 0001351674 scopus 로고
    • Audit structure and its relation to role conflict and role ambiguity: An empirical investigation
    • Bamber, M. E., D. Snowball, and R. M. Tubbs. 1989. Audit structure and its relation to role conflict and role ambiguity: An empirical investigation. The Accounting Review 64 (2): 285-299.
    • (1989) The Accounting Review , vol.64 , Issue.2 , pp. 285-299
    • Bamber, M.E.1    Snowball, D.2    Tubbs, R.M.3
  • 13
    • 0040567028 scopus 로고    scopus 로고
    • -, and-. 2000. The effects of specialization in audit workpaper review on review efficiency and reviewers' confidence. Auditing: A Journal of Practice & Theory 19 (2): 147-157.
    • -, and-. 2000. The effects of specialization in audit workpaper review on review efficiency and reviewers' confidence. Auditing: A Journal of Practice & Theory 19 (2): 147-157.
  • 14
    • 0017472917 scopus 로고
    • Self-efficacy: Toward a unifying theory of behavioral change
    • Bandura, A. 1977. Self-efficacy: Toward a unifying theory of behavioral change. Psychological Review 84 (2): 191-215.
    • (1977) Psychological Review , vol.84 , Issue.2 , pp. 191-215
    • Bandura, A.1
  • 15
    • 33746878674 scopus 로고
    • Self-efficacy mechanism in human agency
    • -. 1982. Self-efficacy mechanism in human agency. The American Psychologist 37 (2): 122-147.
    • (1982) The American Psychologist , vol.37 , Issue.2 , pp. 122-147
    • Bandura, A.1
  • 17
    • 10244222088 scopus 로고    scopus 로고
    • Impact of information technology on public accounting firm productivity
    • Banker, R. D., H. Chang, and Y. Kao. 2002. Impact of information technology on public accounting firm productivity. Journal of Information Systems 16 (2): 209-222.
    • (2002) Journal of Information Systems , vol.16 , Issue.2 , pp. 209-222
    • Banker, R.D.1    Chang, H.2    Kao, Y.3
  • 22
    • 8744307219 scopus 로고    scopus 로고
    • An investigation of the theory of planned behavior and the role of moral obligation in tax compliance
    • Bobek, D. D., and R. C. Hatfield. 2003. An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research in Accounting 15: 13-38.
    • (2003) Behavioral Research in Accounting , vol.15 , pp. 13-38
    • Bobek, D.D.1    Hatfield, R.C.2
  • 23
    • 0347973105 scopus 로고
    • Conventional wisdom on measurement: A structural equation perspective
    • Bollen, K., and R. Lennox. 1991. Conventional wisdom on measurement: A structural equation perspective. Psychological Bulletin 110 (2): 305-314.
    • (1991) Psychological Bulletin , vol.110 , Issue.2 , pp. 305-314
    • Bollen, K.1    Lennox, R.2
  • 24
    • 8744282766 scopus 로고    scopus 로고
    • Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance
    • Brazel, J. F., C. P. Agoglia, and R. C. Hatfield. 2004. Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance. The Accounting Review 79 (4): 949-966.
    • (2004) The Accounting Review , vol.79 , Issue.4 , pp. 949-966
    • Brazel, J.F.1    Agoglia, C.P.2    Hatfield, R.C.3
  • 26
    • 0031314601 scopus 로고    scopus 로고
    • Advancing the theory of adaptive structuration: The development of a scale to measure faithfulness of appropriation
    • Chin, W. W., A. Gopal, and W. D. Salisbury. 1997. Advancing the theory of adaptive structuration: The development of a scale to measure faithfulness of appropriation. Information Systems Research 8 (4): 342-367.
    • (1997) Information Systems Research , vol.8 , Issue.4 , pp. 342-367
    • Chin, W.W.1    Gopal, A.2    Salisbury, W.D.3
  • 27
    • 0003095695 scopus 로고    scopus 로고
    • The partial least squares approach to structural equation modeling
    • edited by G. A. Marcoulides, Hillsdale, NJ: Lawrence Erlbaum Associates
    • -. 1998. The partial least squares approach to structural equation modeling. In Modern Methods for Business Research, edited by G. A. Marcoulides, 295-336. Hillsdale, NJ: Lawrence Erlbaum Associates.
    • (1998) Modern Methods for Business Research , pp. 295-336
    • Chin, W.W.1    Gopal, A.2    Salisbury, W.D.3
  • 28
    • 0035637810 scopus 로고    scopus 로고
    • Research report: Empirical test of an EDI adoption model
    • Chwelos, P., I. Benbasat, and A. S. Dexter. 2001. Research report: Empirical test of an EDI adoption model. Information Systems Research 12 (3): 304-321.
    • (2001) Information Systems Research , vol.12 , Issue.3 , pp. 304-321
    • Chwelos, P.1    Benbasat, I.2    Dexter, A.S.3
  • 29
    • 8744271226 scopus 로고    scopus 로고
    • The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure
    • Coram, P., J. Ng, and D. R. Woodliff. 2004. The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure. Auditing: A Journal of Practice &Theory 23 (2): 159-167.
    • (2004) Auditing: A Journal of Practice &Theory , vol.23 , Issue.2 , pp. 159-167
    • Coram, P.1    Ng, J.2    Woodliff, D.R.3
  • 30
    • 84936823933 scopus 로고
    • User acceptance of information technology: A comparison of two theoretical models
    • Davis, F. D., R. P. Bagozzi, and P. R. Warshaw. 1989. User acceptance of information technology: A comparison of two theoretical models. Management Science 35 (8): 982-1003.
    • (1989) Management Science , vol.35 , Issue.8 , pp. 982-1003
    • Davis, F.D.1    Bagozzi, R.P.2    Warshaw, P.R.3
  • 33
    • 21344492992 scopus 로고
    • Capturing the complexity in advanced technology use: Adaptive structuration theory
    • DeSanctis, G., and M. S. Poole. 1994. Capturing the complexity in advanced technology use: Adaptive structuration theory. Organization Science 5 (2): 121-147.
    • (1994) Organization Science , vol.5 , Issue.2 , pp. 121-147
    • DeSanctis, G.1    Poole, M.S.2
  • 34
    • 0035534144 scopus 로고    scopus 로고
    • Index construction with formative indicators: An alternative to scale development
    • Diamantopoulos, A., and H. M. Winklhofer. 2001. Index construction with formative indicators: An alternative to scale development. Journal of Marketing Research 38 (2): 269-277.
    • (2001) Journal of Marketing Research , vol.38 , Issue.2 , pp. 269-277
    • Diamantopoulos, A.1    Winklhofer, H.M.2
  • 37
    • 0001609599 scopus 로고
    • Informal communications, nonformal communications and mentoring in public accounting firms
    • Dirsmith, M. W, and M. A. Covaleski. 1985. Informal communications, nonformal communications and mentoring in public accounting firms. Accounting, Organizations and Society 10 (2): 149-169.
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.2 , pp. 149-169
    • Dirsmith, M.W.1    Covaleski, M.A.2
  • 38
    • 0035748079 scopus 로고    scopus 로고
    • A facet approach to extending the normative component of the theory of reasoned action
    • Donald, I., and S. R. Cooper. 2001. A facet approach to extending the normative component of the theory of reasoned action. The British Journal of Social Psychology 40: 599-621.
    • (2001) The British Journal of Social Psychology , vol.40 , pp. 599-621
    • Donald, I.1    Cooper, S.R.2
  • 39
    • 34249879013 scopus 로고    scopus 로고
    • Audit support systems and decision aids: Current practice and opportunities for future research
    • Dowling, C, and S. A. Leech. 2007. Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems 8: 92-116.
    • (2007) International Journal of Accounting Information Systems , vol.8 , pp. 92-116
    • Dowling, C.1    Leech, S.A.2
  • 41
    • 0031325846 scopus 로고    scopus 로고
    • Predicting health behaviors from attitudes and subjective norms: Between-subjects and within-subjects analyzes
    • Finlay, K. A., D. Trafimow, and D. Jones. 1997. Predicting health behaviors from attitudes and subjective norms: Between-subjects and within-subjects analyzes. The Journal of Applied Psychology 27 (22): 2015-2031.
    • (1997) The Journal of Applied Psychology , vol.27 , Issue.22 , pp. 2015-2031
    • Finlay, K.A.1    Trafimow, D.2    Jones, D.3
  • 42
    • 0000009769 scopus 로고
    • Evaluating structural equation models with unobservable variables and measurement error
    • Fornell, C, and D. Larker. 1981. Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research 18 (1): 39-50.
    • (1981) Journal of Marketing Research , vol.18 , Issue.1 , pp. 39-50
    • Fornell, C.1    Larker, D.2
  • 43
    • 0000356178 scopus 로고
    • Two structural equation models: LISREL and PLS applied to consumer exit-voice theory
    • -, and F. L. Bookstein. 1982. Two structural equation models: LISREL and PLS applied to consumer exit-voice theory. Journal of Marketing Research 19 (4): 440-452.
    • (1982) Journal of Marketing Research , vol.19 , Issue.4 , pp. 440-452
    • Fornell, C.1    Larker, D.2    Bookstein, F.L.3
  • 44
    • 8644242295 scopus 로고    scopus 로고
    • What do we know about audit quality?
    • Francis, J. R. 2004. What do we know about audit quality? The British Accounting Review 36: 345-368.
    • (2004) The British Accounting Review , vol.36 , pp. 345-368
    • Francis, J.R.1
  • 46
    • 21844515161 scopus 로고
    • An empirical exploration of complex accountability in public accounting
    • Gibbins, M., and J. D. Newton. 1994. An empirical exploration of complex accountability in public accounting. Journal of Accounting Research 32 (2): 165-186.
    • (1994) Journal of Accounting Research , vol.32 , Issue.2 , pp. 165-186
    • Gibbins, M.1    Newton, J.D.2
  • 47
    • 84937317588 scopus 로고
    • Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits
    • Gupta, P. P., M. W. Dirsmith, and T. J. Fogarty. 1994. Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits. Administrative Science Quarterly 39 (2): 264-284.
    • (1994) Administrative Science Quarterly , vol.39 , Issue.2 , pp. 264-284
    • Gupta, P.P.1    Dirsmith, M.W.2    Fogarty, T.J.3
  • 48
    • 0000235395 scopus 로고
    • Group influences on individuals in organizations
    • edited by M. D. Dunnette, and L. M. Hough, Palo Alto, CA: Consulting Psychologists Press, Inc
    • Hackman, J. R. 1992. Group influences on individuals in organizations. In Handbook of Industrial and Organizational Psychology, 3, edited by M. D. Dunnette, and L. M. Hough, 199-267. Palo Alto, CA: Consulting Psychologists Press, Inc.
    • (1992) Handbook of Industrial and Organizational Psychology
    • Hackman, J.R.1
  • 49
    • 0034864924 scopus 로고    scopus 로고
    • The influence of self-efficacy and past behavior on the physical activity intentions of young people
    • Hagger, M. S., N. Chatzisarantis, and S. J. H. Biddle. 2001. The influence of self-efficacy and past behavior on the physical activity intentions of young people. Journal of Sports Sciences 19: 711-725.
    • (2001) Journal of Sports Sciences , vol.19 , pp. 711-725
    • Hagger, M.S.1    Chatzisarantis, N.2    Biddle, S.J.H.3
  • 50
    • 0043146480 scopus 로고    scopus 로고
    • An analysis of moral and social influences on taxpayer behavior
    • Hanno, D. M., and G. R. Violette. 1996. An analysis of moral and social influences on taxpayer behavior. Behavioral Research in Accounting 8 (Supplement): 57-75.
    • (1996) Behavioral Research in Accounting , vol.8 , Issue.SUPPL.EMENT , pp. 57-75
    • Hanno, D.M.1    Violette, G.R.2
  • 51
    • 85050649674 scopus 로고
    • Explaining the role of user participation in information system use
    • Hartwick, J., and H. Barki. 1994. Explaining the role of user participation in information system use. Management Science 40 (4): 440-465.
    • (1994) Management Science , vol.40 , Issue.4 , pp. 440-465
    • Hartwick, J.1    Barki, H.2
  • 52
    • 0242424963 scopus 로고    scopus 로고
    • A critical review of construct indicators and measurement model misspecification in marketing and consumer research
    • September
    • Jarvis, C. B., S. B. Mackenzie, and P. M. Podsakoff. 2003. A critical review of construct indicators and measurement model misspecification in marketing and consumer research. The Journal of Consumer Research 30 (September): 199-218.
    • (2003) The Journal of Consumer Research , vol.30 , pp. 199-218
    • Jarvis, C.B.1    Mackenzie, S.B.2    Podsakoff, P.M.3
  • 53
    • 0000259069 scopus 로고
    • An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions
    • Kachelmeier, S. J., and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review 65 (1): 209-226.
    • (1990) The Accounting Review , vol.65 , Issue.1 , pp. 209-226
    • Kachelmeier, S.J.1    Messier Jr., W.F.2
  • 54
    • 0001282226 scopus 로고    scopus 로고
    • The psychological origins of perceived usefulness and ease-of-use
    • Karahanna, E., and D. W. Straub. 1999. The psychological origins of perceived usefulness and ease-of-use. Information & Management 35: 237-250.
    • (1999) Information & Management , vol.35 , pp. 237-250
    • Karahanna, E.1    Straub, D.W.2
  • 55
    • 0036013281 scopus 로고    scopus 로고
    • An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation
    • King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review 77 (2): 265-284.
    • (2002) The Accounting Review , vol.77 , Issue.2 , pp. 265-284
    • King, R.R.1
  • 56
    • 41549134928 scopus 로고    scopus 로고
    • Reverse arrow dynamics: Formative measurement and feedback loops
    • edited by G. R. Hancock, and R. O. Mueller, Greenwich, CT: Information Age Publishing
    • Kline, R. B. 2006. Reverse arrow dynamics: Formative measurement and feedback loops. In Structural Equation Modeling: A Second Course, edited by G. R. Hancock, and R. O. Mueller, 43-68. Greenwich, CT: Information Age Publishing.
    • (2006) Structural Equation Modeling: A Second Course , pp. 43-68
    • Kline, R.B.1
  • 57
    • 84869529102 scopus 로고    scopus 로고
    • KPMG
    • KPMG. 2008. http://www.Kpmg.Com.Au/Defult.As?x?Tabid=527.
    • (2008)
  • 58
    • 0242467571 scopus 로고    scopus 로고
    • Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior
    • Lynch, A., and M. Gomaa. 2003. Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior. International Journal of Accounting Information Systems 4: 295-308.
    • (2003) International Journal of Accounting Information Systems , vol.4 , pp. 295-308
    • Lynch, A.1    Gomaa, M.2
  • 59
    • 0000388222 scopus 로고    scopus 로고
    • Technology adaptation: The case of a computer-supported inter-organizational virtual team
    • Majchrzak, A., R. E. Rice, A. Malhorta, and N. King. 2000. Technology adaptation: The case of a computer-supported inter-organizational virtual team. MIS Quarterly 24 (4): 569-600.
    • (2000) MIS Quarterly , vol.24 , Issue.4 , pp. 569-600
    • Majchrzak, A.1    Rice, R.E.2    Malhorta, A.3    King, N.4
  • 61
    • 84973003371 scopus 로고
    • The value of the theory of planned behavior, perceived control, and self-efficacy expectations for predicting health-protective behaviors
    • McCaul, K. D., A. K. Sandgren, H. K. O'Neill, and V. B. Hinsz. 1993. The value of the theory of planned behavior, perceived control, and self-efficacy expectations for predicting health-protective behaviors. Basic and Applied Psychology 14 (2): 231-252.
    • (1993) Basic and Applied Psychology , vol.14 , Issue.2 , pp. 231-252
    • McCaul, K.D.1    Sandgren, A.K.2    O'Neill, H.K.3    Hinsz, V.B.4
  • 62
    • 0001112954 scopus 로고
    • Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior
    • McNair, C. J. 1991. Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society 16 (7): 635-653.
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.7 , pp. 635-653
    • McNair, C.J.1
  • 63
    • 0040675568 scopus 로고    scopus 로고
    • An experimental assessment of recent professional developments in nonstatistical audit sampling guidance
    • Messier, W. F., Jr., S. J. Kachelmeier, and K. L. Jensen. 2001. An experimental assessment of recent professional developments in nonstatistical audit sampling guidance. Auditing: A Journal of Practice & Theory 20 (1): 81-96.
    • (2001) Auditing: A Journal of Practice & Theory , vol.20 , Issue.1 , pp. 81-96
    • Messier Jr., W.F.1    Kachelmeier, S.J.2    Jensen, K.L.3
  • 64
    • 0032119350 scopus 로고    scopus 로고
    • 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 (5/6): 609-624.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.5-6 , pp. 609-624
    • Morris, T.1    Empson, L.2
  • 67
    • 29444459006 scopus 로고    scopus 로고
    • Psychological contract violation in online marketplaces: Antecedents, consequences, and moderating role
    • Pavlou, P. A., and D. Gefen. 2005. Psychological contract violation in online marketplaces: Antecedents, consequences, and moderating role. Information Systems Research 16 (4): 372-399.
    • (2005) Information Systems Research , vol.16 , Issue.4 , pp. 372-399
    • Pavlou, P.A.1    Gefen, D.2
  • 68
    • 0035290495 scopus 로고    scopus 로고
    • The role of desires and anticipated emotions in goal-directed behaviors: Broadening and deepening the theory of planned behavior
    • Perugini, M., and R. P. Bagozzi. 2001. The role of desires and anticipated emotions in goal-directed behaviors: broadening and deepening the theory of planned behavior. The British Journal of Social Psychology 40: 79-98.
    • (2001) The British Journal of Social Psychology , vol.40 , pp. 79-98
    • Perugini, M.1    Bagozzi, R.P.2
  • 69
    • 38549116762 scopus 로고    scopus 로고
    • Specifying formative constructs in information systems research
    • Petter, S., D. Straub, and A. Rai. 2007. Specifying formative constructs in information systems research. MIS Quarterly 31 (4): 623-656.
    • (2007) MIS Quarterly , vol.31 , Issue.4 , pp. 623-656
    • Petter, S.1    Straub, D.2    Rai, A.3
  • 70
    • 23844450993 scopus 로고    scopus 로고
    • Management control in audit firms-Partners' perspectives
    • Pierce, B., and B. Sweeney. 2005. Management control in audit firms-Partners' perspectives. Management Accounting Research 16: 340-370.
    • (2005) Management Accounting Research , vol.16 , pp. 340-370
    • Pierce, B.1    Sweeney, B.2
  • 71
    • 84970235764 scopus 로고
    • Self-reports in organizational research: Problems and prospects
    • Podsakoff, P. M., and D. W. Organ. 1986. Self-reports in organizational research: Problems and prospects. Journal of Management 12: 69-82.
    • (1986) Journal of Management , vol.12 , pp. 69-82
    • Podsakoff, P.M.1    Organ, D.W.2
  • 73
    • 21344475318 scopus 로고
    • Senior/manager differences in audit workpaper review performance
    • Ramsay, R. J. 1994. Senior/manager differences in audit workpaper review performance. Journal of Accounting Research 32 (1): 127-135.
    • (1994) Journal of Accounting Research , vol.32 , Issue.1 , pp. 127-135
    • Ramsay, R.J.1
  • 74
    • 24744450924 scopus 로고    scopus 로고
    • The audit review process and sensitivity to information source objectivity
    • Reimers, J. L., and M. G. Fennema. 1999. The audit review process and sensitivity to information source objectivity. Auditing: A Journal of Practice & Theory 18 (1): 117-123.
    • (1999) Auditing: A Journal of Practice & Theory , vol.18 , Issue.1 , pp. 117-123
    • Reimers, J.L.1    Fennema, M.G.2
  • 75
  • 76
    • 0036004586 scopus 로고    scopus 로고
    • Research report: Better theory through measurement-Developing a scale to capture consensus on appropriation
    • Salisbury, W. D., W. W. Chin, A. Gopal, and P. R. Newsted. 2002. Research report: Better theory through measurement-Developing a scale to capture consensus on appropriation. Information Systems Research 13 (1): 91-103.
    • (2002) Information Systems Research , vol.13 , Issue.1 , pp. 91-103
    • Salisbury, W.D.1    Chin, W.W.2    Gopal, A.3    Newsted, P.R.4
  • 77
    • 0036595748 scopus 로고    scopus 로고
    • Evidence that the type of person affects the strength of the perceived behavioral control-intention relationship
    • Sheeran, P., D. Trafimow, K. A. Finlay, and P. Norman. 2002. Evidence that the type of person affects the strength of the perceived behavioral control-intention relationship. The British Journal of Social Psychology 41: 253-270.
    • (2002) The British Journal of Social Psychology , vol.41 , pp. 253-270
    • Sheeran, P.1    Trafimow, D.2    Finlay, K.A.3    Norman, P.4
  • 78
    • 0024106560 scopus 로고
    • Descriptive analysis for computer-based decision support
    • Silver, M. S. 1988a. Descriptive analysis for computer-based decision support. Operations Research 36 (6): 904-916.
    • (1988) Operations Research , vol.36 , Issue.6 , pp. 904-916
    • Silver, M.S.1
  • 79
    • 0042558347 scopus 로고
    • User perceptions of decision support system restrictiveness: An experiment
    • -. 1988b. User perceptions of decision support system restrictiveness: An experiment. Journal of Management Information Systems 5 (1): 51-65.
    • (1988) Journal of Management Information Systems , vol.5 , Issue.1 , pp. 51-65
    • Silver, M.S.1
  • 80
    • 0001817883 scopus 로고
    • Decision support systems: Directed and non-directed change
    • -. 1990. Decision support systems: Directed and non-directed change. Information Systems Research 1 (1): 47-70.
    • (1990) Information Systems Research , vol.1 , Issue.1 , pp. 47-70
    • Silver, M.S.1
  • 81
    • 0003335145 scopus 로고
    • Multi-auditor judgment/decision making research
    • Solomon, I. 1987. Multi-auditor judgment/decision making research. Journal of Accounting Literature 6: 1-25.
    • (1987) Journal of Accounting Literature , vol.6 , pp. 1-25
    • Solomon, I.1
  • 82
    • 0031522110 scopus 로고    scopus 로고
    • The dimensional structure of the perceived behavioral control construct
    • Sparks, P., C. A. Guthrie, and R. Shepherd. 1997. The dimensional structure of the perceived behavioral control construct. The Journal of Applied Psychology 27 (5): 418-438.
    • (1997) The Journal of Applied Psychology , vol.27 , Issue.5 , pp. 418-438
    • Sparks, P.1    Guthrie, C.A.2    Shepherd, R.3
  • 83
    • 0032375196 scopus 로고    scopus 로고
    • Self-efficacy and work-related performance: A meta-analysis
    • Stajkovic, A. D., and F. Luthans. 1998. Self-efficacy and work-related performance: A meta-analysis. Psychological Bulletin 124 (2): 240-261.
    • (1998) Psychological Bulletin , vol.124 , Issue.2 , pp. 240-261
    • Stajkovic, A.D.1    Luthans, F.2
  • 84
    • 0035530713 scopus 로고    scopus 로고
    • Do auditors objectively evaluate their subordinates' work?
    • Tan, H-T., and K. Jamal. 2001. Do auditors objectively evaluate their subordinates' work? The Accounting Review 76 (1): 99-110.
    • (2001) The Accounting Review , vol.76 , Issue.1 , pp. 99-110
    • Tan, H.-T.1    Jamal, K.2
  • 85
    • 73549120882 scopus 로고
    • Understanding information technology usage: A test of competing models
    • Taylor, S., and P. A. Todd. 1995. Understanding information technology usage: A test of competing models. Information Systems Research 6 (2): 144-176.
    • (1995) Information Systems Research , vol.6 , Issue.2 , pp. 144-176
    • Taylor, S.1    Todd, P.A.2
  • 86
    • 84977288233 scopus 로고
    • The theory of planned behavior: The effects of perceived behavioral control and self-efficacy
    • Terry, D. J., and J. E. O'Leary. 1995. The theory of planned behavior: The effects of perceived behavioral control and self-efficacy. The British Journal of Social Psychology 34: 199-220.
    • (1995) The British Journal of Social Psychology , vol.34 , pp. 199-220
    • Terry, D.J.1    O'Leary, J.E.2
  • 89
    • 0000001294 scopus 로고
    • The review process and the accuracy of auditor judgments
    • Trotman, K. T. 1985. The review process and the accuracy of auditor judgments. Journal of Accounting Research 23 (2): 740-752.
    • (1985) Journal of Accounting Research , vol.23 , Issue.2 , pp. 740-752
    • Trotman, K.T.1
  • 90
    • 0000020378 scopus 로고
    • The effect of the review process on auditor judgments
    • -, and P. W. Yetton. 1985. The effect of the review process on auditor judgments. Journal of Accounting Research 23 (1): 256-267.
    • (1985) Journal of Accounting Research , vol.23 , Issue.1 , pp. 256-267
    • Trotman, K.T.1    Yetton, P.W.2
  • 91
    • 1542382496 scopus 로고    scopus 로고
    • User acceptance of information technology: Toward a unified view
    • Venkatesh, V., M. G. Morris, G. B. Davis, and F. D. Davis. 2003. User acceptance of information technology: toward a unified view. MIS Quarterly 27 (3): 425-478.
    • (2003) MIS Quarterly , vol.27 , Issue.3 , pp. 425-478
    • Venkatesh, V.1    Morris, M.G.2    Davis, G.B.3    Davis, F.D.4
  • 92
    • 0030376489 scopus 로고    scopus 로고
    • Facilitation, GSS, and training as sources of process restrictiveness and guidance for structured group decision making: An empirical assessment
    • Wheeler, B. C, and J. S. Valacich. 1996. Facilitation, GSS, and training as sources of process restrictiveness and guidance for structured group decision making: An empirical assessment. Information Systems Research 7 (4): 429-450.
    • (1996) Information Systems Research , vol.7 , Issue.4 , pp. 429-450
    • Wheeler, B.C.1    Valacich, J.S.2
  • 94
    • 67650741522 scopus 로고    scopus 로고
    • Wood, R. E. and A. Bandura, A. 1989. Social cognitive theory of organizational management. Academy of Management Review 14: 361-384.
    • Wood, R. E. and A. Bandura, A. 1989. Social cognitive theory of organizational management. Academy of Management Review 14: 361-384.


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.