메뉴 건너뛰기




Volumn 84, Issue 6, 2009, Pages 2013-2037

Concede or deny: Do management persuasion tactics affect auditor evaluation of internal control deviations?

Author keywords

Audit judgment; Internal control deficiency; Persuasion tactic

Indexed keywords


EID: 73349128413     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2009.84.6.2013     Document Type: Article
Times cited : (45)

References (41)
  • 1
    • 16844369910 scopus 로고    scopus 로고
    • Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes
    • Aerts, W. 2005. Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes. Accounting, Organizations and Society 30 (6): 493-517.
    • (2005) Accounting, Organizations and Society , vol.30 , Issue.6 , pp. 493-517
    • Aerts, W.1
  • 2
    • 85058067113 scopus 로고    scopus 로고
    • Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
    • American Institute of Certified Public Accountants AICPA, New York: AICPA
    • American Institute of Certified Public Accountants (AICPA). 2006. Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. Statement on Auditing Standard No. 109. New York: AICPA.
    • (2006) Statement on Auditing Standard , Issue.109
  • 3
    • 3142545250 scopus 로고    scopus 로고
    • The role of incentives to manage earnings and quantification in auditors' evaluations of management-provided information
    • Anderson, U., K. Kadous, and L. Koonce. 2004. The role of incentives to manage earnings and quantification in auditors' evaluations of management-provided information. Auditing: A Journal of Practice & Theory 23 (1): 11-27.
    • (2004) Auditing: A Journal of Practice & Theory , vol.23 , Issue.1 , pp. 11-27
    • Anderson, U.1    Kadous, K.2    Koonce, L.3
  • 4
    • 0001772218 scopus 로고
    • An experimental study of internal control judgments
    • Ashton, R. 1974. An experimental study of internal control judgments. Journal of Accounting Research 12 (1): 143-157.
    • (1974) Journal of Accounting Research , vol.12 , Issue.1 , pp. 143-157
    • Ashton, R.1
  • 5
    • 0023020183 scopus 로고
    • The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations
    • Baron, R. M., and D. A. Kenny. 1986. The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology 51 (6): 1173-1182.
    • (1986) Journal of Personality and Social Psychology , vol.51 , Issue.6 , pp. 1173-1182
    • Baron, R.M.1    Kenny, D.A.2
  • 6
    • 23944468742 scopus 로고    scopus 로고
    • To blame or not to blame: Analysts' reactions to external explanations for poor financial performance
    • Barton, J., and M. Mercer. 2005. To blame or not to blame: Analysts' reactions to external explanations for poor financial performance. Journal of Accounting and Economics 39: 509-533.
    • (2005) Journal of Accounting and Economics , vol.39 , pp. 509-533
    • Barton, J.1    Mercer, M.2
  • 8
    • 0001323240 scopus 로고
    • Attributions in the board room: Causal reasoning in corporate annual reports
    • Bettman, J., and B. Weitz. 1983. Attributions in the board room: Causal reasoning in corporate annual reports. Administrative Science Quarterly 28: 165-183.
    • (1983) Administrative Science Quarterly , vol.28 , pp. 165-183
    • Bettman, J.1    Weitz, B.2
  • 9
    • 0000448836 scopus 로고
    • Interactional fairness judgments: The influence of causal accounts
    • Bies, R. J., and D. L. Shapiro. 1987. Interactional fairness judgments: The influence of causal accounts. Social Justice Research 1: 199-218.
    • (1987) Social Justice Research , vol.1 , pp. 199-218
    • Bies, R.J.1    Shapiro, D.L.2
  • 10
    • 84962855719 scopus 로고
    • Causal accounts and managing organizational conflict - Is it enough to say it's not my fault?
    • -, -, and L. L. Cummings. 1988. Causal accounts and managing organizational conflict - Is it enough to say it's not my fault? Communication Research 15: 381-399.
    • (1988) Communication Research , vol.15 , pp. 381-399
    • Bies, R.J.1    Shapiro, D.L.2    Cummings, L.L.3
  • 11
    • 0036745577 scopus 로고    scopus 로고
    • When talk is not cheap: Substantive penance and expressions of intent in rebuilding cooperation
    • Bottom, W. P., K. Gibson, S. Daniels, and J. K. Murnighan. 2002. When talk is not cheap: Substantive penance and expressions of intent in rebuilding cooperation. Organization Science 13: 497-513.
    • (2002) Organization Science , vol.13 , pp. 497-513
    • Bottom, W.P.1    Gibson, K.2    Daniels, S.3    Murnighan, J.K.4
  • 12
    • 70349629707 scopus 로고    scopus 로고
    • Auditors at the gate: Section 404 of the Sarbanes-Oxley Act and the increased role of auditors in corporate governance
    • Boury, P., and C. M. Spruce. 2005. Auditors at the gate: Section 404 of the Sarbanes-Oxley Act and the increased role of auditors in corporate governance. International Journal of Disclosure and Governance 2 (1): 27-52.
    • (2005) International Journal of Disclosure and Governance , vol.2 , Issue.1 , pp. 27-52
    • Boury, P.1    Spruce, C.M.2
  • 13
    • 12144266966 scopus 로고    scopus 로고
    • Improving the security of financial management systems: What are we to do?
    • Gansler, J. S., and W. Lucyshyn. 2005. Improving the security of financial management systems: What are we to do? Journal of Accounting and Public Policy 24: 1-9.
    • (2005) Journal of Accounting and Public Policy , vol.24 , pp. 1-9
    • Gansler, J.S.1    Lucyshyn, W.2
  • 14
    • 0000385839 scopus 로고
    • Implications of seemingly irrelevant audit evidence in audit judgment
    • Hackenbrack, K. 1992. Implications of seemingly irrelevant audit evidence in audit judgment. Journal of Accounting Research 30 (1): 126-136.
    • (1992) Journal of Accounting Research , vol.30 , Issue.1 , pp. 126-136
    • Hackenbrack, K.1
  • 15
    • 29344474248 scopus 로고    scopus 로고
    • Accounting for one's behavior - What really determines its effectiveness? Its type or its content?
    • Hareli, S. 2005. Accounting for one's behavior - What really determines its effectiveness? Its type or its content? Journal for the Theory of Social Behavior 35 (4): 359-372.
    • (2005) Journal for the Theory of Social Behavior , vol.35 , Issue.4 , pp. 359-372
    • Hareli, S.1
  • 16
    • 85073140283 scopus 로고    scopus 로고
    • Taking control of internal control reporting: Recent PCAOB and SEC guidance
    • Heuberger, J. H., and B. J. Nepf. 2005. Taking control of internal control reporting: Recent PCAOB and SEC guidance. Insights: The Corporate & Securities Law Advisor 19 (7): 2-9.
    • (2005) Insights: The Corporate & Securities Law Advisor , vol.19 , Issue.7 , pp. 2-9
    • Heuberger, J.H.1    Nepf, B.J.2
  • 17
    • 84984158165 scopus 로고
    • Auditor sensitivity to earnings management
    • Hirst, D. E. 1994. Auditor sensitivity to earnings management. Contemporary Accounting Research 11 (1): 405-422.
    • (1994) Contemporary Accounting Research , vol.11 , Issue.1 , pp. 405-422
    • Hirst, D.E.1
  • 18
    • 76149125396 scopus 로고    scopus 로고
    • The human side of risk
    • Jackson, R. A. 2007. The human side of risk. Internal Auditor 64 (5): 38-44.
    • (2007) Internal Auditor , vol.64 , Issue.5 , pp. 38-44
    • Jackson, R.A.1
  • 19
    • 32544450162 scopus 로고    scopus 로고
    • Explanation and understanding
    • Keil, F. C. 2006. Explanation and understanding. Annual Review of Psychology 57: 227-254.
    • (2006) Annual Review of Psychology , vol.57 , pp. 227-254
    • Keil, F.C.1
  • 21
    • 1142289897 scopus 로고    scopus 로고
    • Removing the shadow of suspicion: The effects of apology versus denial for repairing competence-versus integrity-based trust violations
    • Kim, P. H., C. D. Cooper, D. L. Ferrin, and K. T. Dirks. 2004. Removing the shadow of suspicion: The effects of apology versus denial for repairing competence-versus integrity-based trust violations. The Journal of Applied Psychology 89 (1): 104 - 118.
    • (2004) The Journal of Applied Psychology , vol.89 , Issue.1 , pp. 104-118
    • Kim, P.H.1    Cooper, C.D.2    Ferrin, D.L.3    Dirks, K.T.4
  • 22
    • 30044450184 scopus 로고    scopus 로고
    • When more blame is better than less: The implications of internal versus external attributions for the repair of trust after a competence-versus integrity-based trust violation
    • -, K. T. Dirks, C. D. Cooper, and D. L. Ferrin. 2006. When more blame is better than less: The implications of internal versus external attributions for the repair of trust after a competence-versus integrity-based trust violation. Organizational Behavior and Human Decision Processes 99 (1): 49-65.
    • (2006) Organizational Behavior and Human Decision Processes , vol.99 , Issue.1 , pp. 49-65
    • Kim, P.H.1    Cooper, C.D.2    Ferrin, D.L.3    Dirks, K.T.4    Dirks, K.T.5    Cooper, C.D.6    Ferrin, D.L.7
  • 23
    • 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
  • 25
    • 0000229510 scopus 로고
    • Process susceptibility, control risk, and audit planning
    • Libby, R., J. Artman, and J. Willingham. 1985. Process susceptibility, control risk, and audit planning. The Accounting Review 60 (2): 212-230.
    • (1985) The Accounting Review , vol.60 , Issue.2 , pp. 212-230
    • Libby, R.1    Artman, J.2    Willingham, J.3
  • 26
    • 0033251711 scopus 로고    scopus 로고
    • Choosing remedies after accidents: Counterfactual thoughts and the focus of fixing human error
    • Morris, M. W., P. C. Moore, and D. L. Sim. 1999. Choosing remedies after accidents: Counterfactual thoughts and the focus of fixing human error. Psychonomic Bulletin and Review 6: 579-585.
    • (1999) Psychonomic Bulletin and Review , vol.6 , pp. 579-585
    • Morris, M.W.1    Moore, P.C.2    Sim, D.L.3
  • 27
    • 1842584475 scopus 로고    scopus 로고
    • Human reactions to technological failure: How accidents rooted in technology versus human error influence judgments of organizational accountability
    • Naquin, C. E., and T. R. Kurtzberg. 2004. Human reactions to technological failure: How accidents rooted in technology versus human error influence judgments of organizational accountability. Organizational Behavior and Human Decision Processes 93: 129-141.
    • (2004) Organizational Behavior and Human Decision Processes , vol.93 , pp. 129-141
    • Naquin, C.E.1    Kurtzberg, T.R.2
  • 28
    • 0036993738 scopus 로고    scopus 로고
    • Evidence from auditors about managers' and auditors' earnings management decisions
    • Nelson, M. W., J. A. Elliott, and R. L. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review 77 (Supplement): 175-202.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL.EMENT , pp. 175-202
    • Nelson, M.W.1    Elliott, J.A.2    Tarpley, R.L.3
  • 29
    • 0001249748 scopus 로고
    • The dilution effect: Non-diagnostic information weakens the implications of diagnostic information
    • Nisbett, R. E., H. Zukier, and R. E. Lemley. 1981. The dilution effect: Non-diagnostic information weakens the implications of diagnostic information. Cognitive Psychology 13: 248-277.
    • (1981) Cognitive Psychology , vol.13 , pp. 248-277
    • Nisbett, R.E.1    Zukier, H.2    Lemley, R.E.3
  • 30
    • 0027961711 scopus 로고
    • Computing and accountability
    • Nissenbaum, H. 1994. Computing and accountability. Communications of the ACM 37 (1): 73-80.
    • (1994) Communications of the ACM , vol.37 , Issue.1 , pp. 73-80
    • Nissenbaum, H.1
  • 31
    • 0024617692 scopus 로고
    • Apology as aggression control: Its role in mediating appraisal of and response to harm
    • Ohbuchi, K., M. Kameda, and N. Agarie. 1989. Apology as aggression control: Its role in mediating appraisal of and response to harm. Journal of Personality and Social Psychology 56: 219-227.
    • (1989) Journal of Personality and Social Psychology , vol.56 , pp. 219-227
    • Ohbuchi, K.1    Kameda, M.2    Agarie, N.3
  • 32
    • 44649142944 scopus 로고    scopus 로고
    • An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements
    • Public Company Accounting Oversight Board PCAOB, Washington, D.C, PCAOB
    • Public Company Accounting Oversight Board (PCAOB). 2007. An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements. Auditing Standard No. 5. Washington, D.C.: PCAOB.
    • (2007) Auditing Standard , Issue.5
  • 33
    • 0001045408 scopus 로고    scopus 로고
    • The effect of audit seniors' decisions on working paper documentation and on partners' decisions
    • Ricchiute, D. N. 1999. The effect of audit seniors' decisions on working paper documentation and on partners' decisions. Accounting, Organizations and Society 24: 155-171.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 155-171
    • Ricchiute, D.N.1
  • 36
  • 37
    • 0034355896 scopus 로고    scopus 로고
    • Source orientation in human-computer interaction: Programmer, networker, or independent social actor
    • Sundar, S. S., and C. Nass. 2000. Source orientation in human-computer interaction: Programmer, networker, or independent social actor. Communication Research 27: 683-703.
    • (2000) Communication Research , vol.27 , pp. 683-703
    • Sundar, S.S.1    Nass, C.2
  • 39
    • 0037795569 scopus 로고    scopus 로고
    • The influence of accounts on perceived social loafing in work teams
    • Tata, J. 2002. The influence of accounts on perceived social loafing in work teams. The International Journal of Conflict Management 13 (3): 292-308.
    • (2002) The International Journal of Conflict Management , vol.13 , Issue.3 , pp. 292-308
    • Tata, J.1
  • 40
    • 13844255399 scopus 로고    scopus 로고
    • Auditor negotiations: An examination of the efficacy of intervention methods
    • Trotman, K. T., A. M. Wright, and S. Wright. 2005. Auditor negotiations: An examination of the efficacy of intervention methods. The Accounting Review 80 (1): 349-367.
    • (2005) The Accounting Review , vol.80 , Issue.1 , pp. 349-367
    • Trotman, K.T.1    Wright, A.M.2    Wright, S.3
  • 41
    • 0016264378 scopus 로고
    • Judgment under uncertainty: Heuristics and biases
    • Tversky, A., and D. Kahneman. 1974. Judgment under uncertainty: Heuristics and biases. Science 185: 1124-1131.
    • (1974) Science , vol.185 , pp. 1124-1131
    • Tversky, A.1    Kahneman, D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.