메뉴 건너뛰기




Volumn 28, Issue 2, 2009, Pages 1-34

A model and literature review of professional skepticism in auditing

Author keywords

[No Author keywords available]

Indexed keywords


EID: 77249169944     PISSN: 02780380     EISSN: 15587991     Source Type: Journal    
DOI: 10.2308/aud.2009.28.2.1     Document Type: Article
Times cited : (405)

References (274)
  • 1
    • 0038345670 scopus 로고    scopus 로고
    • The effect of alternative justification memos on the judgments of audit reviewees and reviewers
    • Agoglia, C. P., T. Kida, and D. M. Hanno. 2003. The effect of alternative justification memos on the judgments of audit reviewees and reviewers. Journal of Accounting Research 41 (1): 33-46.
    • (2003) Journal of Accounting Research , vol.41 , Issue.1 , pp. 33-46
    • Agoglia, C.P.1    Kida, T.2    Hanno, D.M.3
  • 2
    • 33751569210 scopus 로고    scopus 로고
    • Auditor risk assessment: Insights from the academic literature
    • Allen, R. D., D. R. Hermanson, T. M. Kozloski, and R. J. Ramsay. 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons 20 (2): 157-177.
    • (2006) Accounting Horizons , vol.20 , Issue.2 , pp. 157-177
    • Allen, R.D.1    Hermanson, D.R.2    Kozloski, T.M.3    Ramsay, R.J.4
  • 3
    • 0040819160 scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 57. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988. Auditing Accounting Estimates. Statement on Auditing Standards No. 57. New York, NY: AICPA.
    • (1988) Auditing Accounting Estimates
  • 4
    • 77249084327 scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 67. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1992. The Confirmation Process. Statement on Auditing Standards No. 67. New York, NY: AICPA.
    • (1992) The Confirmation Process
  • 5
    • 0003835670 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 82., New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1997a. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 82. New York, NY: AICPA.
    • (1997) Consideration of Fraud In a Financial Statement Audit
  • 6
    • 77249129948 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 1. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1997b. Due Care in the Performance of Work. Statement on Auditing Standards No. 1. New York, NY: AICPA.
    • (1997) Due Care In the Performance of Work
  • 7
    • 0002616859 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 89. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1999. Audit Adjustments. Statement on Auditing Standards No. 89. New York, NY: AICPA.
    • (1999) Audit Adjustments
  • 8
    • 0242588019 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 99., New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 2002. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY: AICPA.
    • (2002) Consideration of Fraud In a Financial Statement Audit
  • 11
    • 77249101738 scopus 로고    scopus 로고
    • A perspective on audit malpractice claims
    • Anderson, S., and J. Wolfe. 2002. A perspective on audit malpractice claims. Journal of Accountancy 194 (3): 59-66.
    • (2002) Journal of Accountancy , vol.194 , Issue.3 , pp. 59-66
    • Anderson, S.1    Wolfe, J.2
  • 12
    • 0010839416 scopus 로고
    • Explanation as a method for evaluating client-suggested causes in analytical procedures
    • (Fall)
    • Anderson, U., and L. Koonce. 1995. Explanation as a method for evaluating client-suggested causes in analytical procedures. Auditing: A Journal of Practice & Theory 14 (Fall): 124-132.
    • (1995) Auditing: A Journal of Practice & Theory , vol.14 , pp. 124-132
    • Anderson, U.1    Koonce, L.2
  • 13
    • 0006011269 scopus 로고    scopus 로고
    • Evaluating the sufficiency of causes in audit analytical procedures
    • Anderson, U., and L. Koonce. 1998. Evaluating the sufficiency of causes in audit analytical procedures. Auditing: A Journal of Practice & Theory 17 (1): 1-12.
    • (1998) Auditing: A Journal of Practice & Theory , vol.17 , Issue.1 , pp. 1-12
    • Anderson, U.1    Koonce, L.2
  • 14
    • 0001661438 scopus 로고
    • The auditor as an economic agent
    • Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research 20 (2): 503-527.
    • (1982) Journal of Accounting Research , vol.20 , Issue.2 , pp. 503-527
    • Antle, R.1
  • 16
    • 0001834529 scopus 로고
    • Conservatism and auditor-client negotiations
    • Antle, R., and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research 29 (Supplement): 31-54.
    • (1991) Journal of Accounting Research , vol.29 , Issue.SUPPL. , pp. 31-54
    • Antle, R.1    Nalebuff, B.2
  • 18
    • 0000070121 scopus 로고
    • The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence
    • Asare, S. K. 1992. The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review 67 (2): 379-393.
    • (1992) The Accounting Review , vol.67 , Issue.2 , pp. 379-393
    • Asare, S.K.1
  • 19
    • 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
  • 21
    • 1542713742 scopus 로고    scopus 로고
    • A note on the interdependence between hypothesis generation and information search in conducting analytical procedures
    • Asare, S. K., and A. M. Wright. 2003. A note on the interdependence between hypothesis generation and information search in conducting analytical procedures. Contemporary Accounting Research 20 (2): 235-251.
    • (2003) Contemporary Accounting Research , vol.20 , Issue.2 , pp. 235-251
    • Asare, S.K.1    Wright, A.M.2
  • 22
    • 3042616600 scopus 로고    scopus 로고
    • The effectiveness of alternative risk assessment and program planning tools in a fraud setting
    • Asare, S. K., and A. M. Wright. 2004. The effectiveness of alternative risk assessment and program planning tools in a fraud setting. Contemporary Accounting Research 21 (2): 325-352.
    • (2004) Contemporary Accounting Research , vol.21 , Issue.2 , pp. 325-352
    • Asare, S.K.1    Wright, A.M.2
  • 23
    • 29644436197 scopus 로고    scopus 로고
    • The effect of non-audit services on client risk, acceptance and staffing decisions
    • Asare, S. K. J. Cohen, and G. Trompeter. 2005. The effect of non-audit services on client risk, acceptance and staffing decisions. Journal of Accounting and Public Policy 24: 489-520.
    • (2005) Journal of Accounting and Public Policy , vol.24 , pp. 489-520
    • Asare, S.K.1    Cohen, J.2    Trompeter, G.3
  • 24
    • 0043076255 scopus 로고    scopus 로고
    • Do non-audit services compromise auditor independence? Further evidence
    • Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do non-audit services compromise auditor independence? Further evidence. The Accounting Review 78 (3): 611-639.
    • (2003) The Accounting Review , vol.78 , Issue.3 , pp. 611-639
    • Ashbaugh, H.1    Lafond, R.2    Mayhew, B.W.3
  • 25
    • 0001554983 scopus 로고
    • Sequential belief revision in auditing
    • (October)
    • Ashton, A. H., and R. H. Ashton. 1988. Sequential belief revision in auditing. The Accounting Review 63 (October): 623-641.
    • (1988) The Accounting Review , vol.63 , pp. 623-641
    • Ashton, A.H.1    Ashton, R.H.2
  • 26
    • 38249018832 scopus 로고
    • Evidence-responsiveness in professional judgment-Effects of positive versus negative evidence and presentation mode
    • Ashton, A. H., and R. H. Ashton. 1990. Evidence-responsiveness in professional judgment-Effects of positive versus negative evidence and presentation mode. Organizational Behavior and Human Decision Processes 46 (1): 1-19.
    • (1990) Organizational Behavior and Human Decision Processes , vol.46 , Issue.1 , pp. 1-19
    • Ashton, A.H.1    Ashton, R.H.2
  • 27
    • 0001007384 scopus 로고
    • Experience and error frequency knowledge as potential determinants of audit expertise
    • Ashton, A. H., and R. H. Ashton. 1991. Experience and error frequency knowledge as potential determinants of audit expertise. The Accounting Review 66 (2): 218-239.
    • (1991) The Accounting Review , vol.66 , Issue.2 , pp. 218-239
    • Ashton, A.H.1    Ashton, R.H.2
  • 28
    • 0001368629 scopus 로고
    • The effects of monetary incentives on effort and decision performance-The role of cognitive characteristics
    • Awasthi, V., and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance-The role of cognitive characteristics. The Accounting Review 65 (4): 797-811.
    • (1990) The Accounting Review , vol.65 , Issue.4 , pp. 797-811
    • Awasthi, V.1    Pratt, J.2
  • 29
    • 8744285513 scopus 로고    scopus 로고
    • The impact of strategic positioning information on auditor judgments about business process performance
    • (September)
    • Ballou, B., C. E. Earley, and J. Rich. 2004. The impact of strategic positioning information on auditor judgments about business process performance. Auditing: A Journal of Practice & Theory 23 (September): 71-88.
    • (2004) Auditing: A Journal of Practice & Theory , vol.23 , pp. 71-88
    • Ballou, B.1    Earley, C.E.2    Rich, J.3
  • 30
    • 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. 1997. An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing. Accounting, Organizations and Society 22 (3-4): 249-268.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.3-4 , pp. 249-268
    • Bamber, E.M.1    Ramsay, R.J.2    Tubbs, R.M.3
  • 31
    • 40249110057 scopus 로고    scopus 로고
    • Auditors' identification with their clients and its effect on auditors' objectivity
    • (November)
    • Bamber, E. M., and V. Iyer. 2007. Auditors' identification with their clients and its effect on auditors' objectivity. Auditing: A Journal of Practice & Theory 26 (November): 1-24.
    • (2007) Auditing: A Journal of Practice & Theory , vol.26 , pp. 1-24
    • Bamber, E.M.1    Iyer, V.2
  • 32
    • 31144433603 scopus 로고    scopus 로고
    • Reports of solving the conflicts of interest in auditing are highly exaggerated
    • Bazerman, M. H., D. A. Moore, P. E. Tetlock, and L. Tanlu. 2006. Reports of solving the conflicts of interest in auditing are highly exaggerated. Academy of Management Review 31 (1): 1-7.
    • (2006) Academy of Management Review , vol.31 , Issue.1 , pp. 1-7
    • Bazerman, M.H.1    Moore, D.A.2    Tetlock, P.E.3    Tanlu, L.4
  • 34
    • 0000785118 scopus 로고
    • Pattern recognition, hypotheses generation, and auditor performance in an analytical task
    • Bedard, J. C., and S. F. Biggs. 1991a. Pattern recognition, hypotheses generation, and auditor performance in an analytical task. The Accounting Review 66 (3): 622-642.
    • (1991) The Accounting Review , vol.66 , Issue.3 , pp. 622-642
    • Bedard, J.C.1    Biggs, S.F.2
  • 35
    • 0002580755 scopus 로고
    • The effect of domain-specific experience on evaluation of management representations in analytical procedures
    • (Supplement)
    • Bedard, J. C., and S. F. Biggs. 1991b. The effect of domain-specific experience on evaluation of management representations in analytical procedures. Auditing: A Journal of Practice & Theory 10 (Supplement): 77-90.
    • (1991) Auditing: A Journal of Practice & Theory , vol.10 , pp. 77-90
    • Bedard, J.C.1    Biggs, S.F.2
  • 36
    • 0002116560 scopus 로고
    • The functionality of decision heuristics: Reliance on prior audit adjustments in evidential planning
    • Bedard, J. C., and A. M. Wright. 1994. The functionality of decision heuristics: Reliance on prior audit adjustments in evidential planning. Behavioral Research in Accounting 6: 62-90.
    • (1994) Behavioral Research In Accounting , vol.6 , pp. 62-90
    • Bedard, J.C.1    Wright, A.M.2
  • 37
    • 0040074632 scopus 로고    scopus 로고
    • The effects of decision aid orientation on risk factor identification and audit test planning
    • Bedard, J. C. and L. E. Graham. 2002. The effects of decision aid orientation on risk factor identification and audit test planning. Auditing: A Journal of Practice & Theory 21 (2): 39-56.
    • (2002) Auditing: A Journal of Practice & Theory , vol.21 , Issue.2 , pp. 39-56
    • Bedard, J.C.1    Graham, L.E.2
  • 38
  • 40
    • 0039975586 scopus 로고    scopus 로고
    • A decision aid for assessing the likelihood of fraudulent financial reporting
    • Bell, T. B., and J. V. Carcello. 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory 19 (1): 169-184.
    • (2000) Auditing: A Journal of Practice & Theory , vol.19 , Issue.1 , pp. 169-184
    • Bell, T.B.1    Carcello, J.V.2
  • 41
    • 0038890214 scopus 로고    scopus 로고
    • KRisk (SM): A computerized decision aid for client acceptance and continuance risk assessments
    • Bell, T. B. J. C. Bedard, K. M. Johnstone, and E. F. Smith. 2002. KRisk (SM): A computerized decision aid for client acceptance and continuance risk assessments. Auditing: A Journal of Practice & Theory 21 (2): 97-113.
    • (2002) Auditing: A Journal of Practice & Theory , vol.21 , Issue.2 , pp. 97-113
    • Bell, T.B.1    Bedard, J.C.2    Johnstone, K.M.3    Smith, E.F.4
  • 43
    • 0002358463 scopus 로고
    • Fraud detection: The effect of client integrity and competence and auditor cognitive style
    • Bernardi, R. A. 1994. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory 13: 68-84.
    • (1994) Auditing: A Journal of Practice & Theory , vol.13 , pp. 68-84
    • Bernardi, R.A.1
  • 44
    • 3042623797 scopus 로고    scopus 로고
    • Testing the ''inverted-U'' phenomenon in moral development on recently promoted senior managers and partners
    • Bernardi, R. A., and D. F. Arnold, Sr. 2004. Testing the ''inverted-U'' phenomenon in moral development on recently promoted senior managers and partners. Contemporary Accounting Research 21 (2): 353-367.
    • (2004) Contemporary Accounting Research , vol.21 , Issue.2 , pp. 353-367
    • Bernardi, R.A.1    Arnold, D.F.2
  • 46
    • 8744261946 scopus 로고    scopus 로고
    • A research note concerning practical problem-solving ability as a predictor of performance in auditing tasks
    • Bierstaker, J. L. 2001. A research note concerning practical problem-solving ability as a predictor of performance in auditing tasks. Behavioral Research in Accounting 13: 49-59.
    • (2001) Behavioral Research In Accounting , vol.13 , pp. 49-59
    • Bierstaker, J.L.1
  • 47
    • 0040629147 scopus 로고
    • An investigation of auditor judgment in analytical review
    • Biggs, S. F., and J. J. Wild. 1985. An investigation of auditor judgment in analytical review. The Accounting Review 60 (4): 607-633.
    • (1985) The Accounting Review , vol.60 , Issue.4 , pp. 607-633
    • Biggs, S.F.1    Wild, J.J.2
  • 48
    • 29844451033 scopus 로고    scopus 로고
    • Independence threats, litigation risk, and the auditor's decision process
    • Blay, A. 2005. Independence threats, litigation risk, and the auditor's decision process. Contemporary Accounting Research 22 (4): 759-789.
    • (2005) Contemporary Accounting Research , vol.22 , Issue.4 , pp. 759-789
    • Blay, A.1
  • 49
    • 0002567634 scopus 로고
    • Strategic dependence and inherent risk assessments
    • Bloomfield, R. J. 1995. Strategic dependence and inherent risk assessments. The Accounting Review 70 (1): 71-90.
    • (1995) The Accounting Review , vol.70 , Issue.1 , pp. 71-90
    • Bloomfield, R.J.1
  • 50
    • 0031286966 scopus 로고    scopus 로고
    • Strategic dependence and the assessment of fraud risk: A laboratory study
    • Bloomfield, R. J. 1997. Strategic dependence and the assessment of fraud risk: A laboratory study. The Accounting Review 72 (4): 517-538.
    • (1997) The Accounting Review , vol.72 , Issue.4 , pp. 517-538
    • Bloomfield, R.J.1
  • 51
  • 52
    • 21144459201 scopus 로고
    • Expertise in corporate-tax planning-The issue identification stage
    • Bonner, S. E. J. S. Davis, and B. R. Jackson. 1992. Expertise in corporate-tax planning-The issue identification stage. Journal of Accounting Research 30 (Supplement): 1-28.
    • (1992) Journal of Accounting Research , vol.30 , Issue.SUPPL. , pp. 1-28
    • Bonner, S.E.1    Davis, J.S.2    Jackson, B.R.3
  • 53
    • 0043227324 scopus 로고
    • The effects of instruction and experience on the acquisition of auditing knowledge
    • (January)
    • Bonner, S. E., P. L. Walker. 1994. The effects of instruction and experience on the acquisition of auditing knowledge. The Accounting Review 69 (January): 157-178.
    • (1994) The Accounting Review , vol.69 , pp. 157-178
    • Bonner, S.E.1    Walker, P.L.2
  • 54
    • 0030306588 scopus 로고    scopus 로고
    • Using decision aids to improve auditor's conditional probability judgments
    • (April)
    • Bonner, S. E. R. Libby, and M. W. Nelson. 1996. Using decision aids to improve auditor's conditional probability judgments. The Accounting Review 71 (April): 221-240.
    • (1996) The Accounting Review , vol.71 , pp. 221-240
    • Bonner, S.E.1    Libby, R.2    Nelson, M.W.3
  • 55
    • 0031185046 scopus 로고    scopus 로고
    • Audit category knowledge as a precondition to learning from experience
    • Bonner, S. E. R. Libby, and M. W. Nelson. 1997. Audit category knowledge as a precondition to learning from experience. Accounting, Organizations and Society 22 (5): 387-410.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.5 , pp. 387-410
    • Bonner, S.E.1    Libby, R.2    Nelson, M.W.3
  • 56
    • 21344498331 scopus 로고
    • Adolescent skepticism toward TV-advertising and knowledge of advertiser tactics
    • Boush, D. M., M. Friestad, and G. M. Rose. 1994. Adolescent skepticism toward TV-advertising and knowledge of advertiser tactics. The Journal of Consumer Research 21 (1): 165-175.
    • (1994) The Journal of Consumer Research , vol.21 , Issue.1 , pp. 165-175
    • Boush, D.M.1    Friestad, M.2    Rose, G.M.3
  • 57
    • 0002119268 scopus 로고    scopus 로고
    • The disposition of audit-detected misstatements: An examination of risk and reward factors and aggregation effects
    • Braun, K. W. 2001. The disposition of audit-detected misstatements: An examination of risk and reward factors and aggregation effects. Contemporary Accounting Research 18 (1): 71-99.
    • (2001) Contemporary Accounting Research , vol.18 , Issue.1 , pp. 71-99
    • Braun, K.W.1
  • 58
    • 0034165440 scopus 로고    scopus 로고
    • The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting
    • Braun, R. L. 2000. The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting. Accounting, Organizations and Society 25: 243-259.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 243-259
    • Braun, R.L.1
  • 59
    • 8744282766 scopus 로고    scopus 로고
    • Electronic vs. face-to-face review: The effects of alternative forms of review on auditors' performance
    • (October)
    • Brazel, J. F., C. P. Agoglia, and R. C. Hatfield. 2004. Electronic vs. face-to-face review: The effects of alternative forms of review on auditors' performance. The Accounting Review 79 (October): 949-966.
    • (2004) The Accounting Review , vol.79 , pp. 949-966
    • Brazel, J.F.1    Agoglia, C.P.2    Hatfield, R.C.3
  • 61
    • 0001914718 scopus 로고
    • Auditor configural information processing in control risk assessment
    • (Fall)
    • Brown, C. E., and I. Solomon. 1990. Auditor configural information processing in control risk assessment. Auditing: A Journal of Practice & Theory 9 (Fall): 17-38.
    • (1990) Auditing: A Journal of Practice & Theory , vol.9 , pp. 17-38
    • Brown, C.E.1    Solomon, I.2
  • 62
    • 0002639626 scopus 로고
    • Configural information processing in auditing: The role of domain-specific knowledge
    • (January)
    • Brown, C. E., and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review 66 (January): 100-119.
    • (1991) The Accounting Review , vol.66 , pp. 100-119
    • Brown, C.E.1    Solomon, I.2
  • 63
    • 0033422170 scopus 로고    scopus 로고
    • Auditors' hypothesis testing in diagnostic inference tasks
    • Brown, C. E., and M. E. Peecher, and I. Solomon. 1999. Auditors' hypothesis testing in diagnostic inference tasks. Journal of Accounting Research 37 (1): 1-26.
    • (1999) Journal of Accounting Research , vol.37 , Issue.1 , pp. 1-26
    • Brown, C.E.1    Peecher, M.E.2    Solomon, I.3
  • 64
    • 24944527538 scopus 로고
    • A skeptic's beliefs and disbeliefs
    • Bunge, M. 1991. A skeptic's beliefs and disbeliefs. New Ideas in Psychology 9 (2): 131-149.
    • (1991) New Ideas In Psychology , vol.9 , Issue.2 , pp. 131-149
    • Bunge, M.1
  • 65
    • 0004158785 scopus 로고
    • Berkeley, CA: University of California Press
    • Burnyeat, M. 1983. The Skeptical Tradition. Berkeley, CA: University of California Press.
    • (1983) The Skeptical Tradition
    • Burnyeat, M.1
  • 66
    • 0000686253 scopus 로고
    • Frequency judgments in an auditing-related task
    • (Autumn)
    • Butt, J. L. 1988. Frequency judgments in an auditing-related task. Journal of Accounting Research 26 (Autumn): 315-330.
    • (1988) Journal of Accounting Research , vol.26 , pp. 315-330
    • Butt, J.L.1
  • 67
    • 38249024205 scopus 로고
    • The effects of information order and hypothesis-testing strategies on auditor's judgments
    • Butt, J. L., and T. L. Campbell. 1989. The effects of information order and hypothesis-testing strategies on auditor's judgments. Accounting, Organizations and Society 14 (5-6): 471-479.
    • (1989) Accounting, Organizations and Society , vol.14 , Issue.5-6 , pp. 471-479
    • Butt, J.L.1    Campbell, T.L.2
  • 68
    • 0034348046 scopus 로고    scopus 로고
    • Audit committee composition and auditor reporting
    • Carcello, J. V., and T. L. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75 (4): 453-467.
    • (2000) The Accounting Review , vol.75 , Issue.4 , pp. 453-467
    • Carcello, J.V.1    Neal, T.L.2
  • 69
    • 11544375358 scopus 로고    scopus 로고
    • Proposal to say the ''F'' word in auditing standards
    • Carmichael, D. R., and J. L. Craig, Jr. 1996. Proposal to say the ''F'' word in auditing standards. The CPA Journal 66 (6): 22.
    • (1996) The Cpa Journal , vol.66 , Issue.6 , pp. 22
    • Carmichael, D.R.1    Craig, J.L.2
  • 71
    • 36749011293 scopus 로고    scopus 로고
    • Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99
    • Carpenter, T. D. 2007. Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99. The Accounting Review 82 (5): 1119-1140.
    • (2007) The Accounting Review , vol.82 , Issue.5 , pp. 1119-1140
    • Carpenter, T.D.1
  • 73
    • 3142654778 scopus 로고    scopus 로고
    • The impact of retention incentives and client business risks on auditors' decisions involving aggressive reporting practices
    • Chang, C. J., and N. C. R. Hwang. 2003. The impact of retention incentives and client business risks on auditors' decisions involving aggressive reporting practices. Auditing: A Journal of Practice & Theory 22 (2): 207-218.
    • (2003) Auditing: A Journal of Practice & Theory , vol.22 , Issue.2 , pp. 207-218
    • Chang, C.J.1    Hwang, N.C.R.2
  • 74
    • 0000707193 scopus 로고
    • The relationship between knowledge structure and judgments for experiences and inexperienced auditors
    • Choo, F., and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experiences and inexperienced auditors. The Accounting Review 66 (3): 464-485.
    • (1991) The Accounting Review , vol.66 , Issue.3 , pp. 464-485
    • Choo, F.1    Trotman, K.T.2
  • 75
    • 77249144137 scopus 로고    scopus 로고
    • Instruction, skepticism, and accounting students' ability to detect frauds in auditing
    • (Fall)
    • Choo, F., and K. Tan. 2000. Instruction, skepticism, and accounting students' ability to detect frauds in auditing. The Journal of Business Education 1 (Fall): 72-87.
    • (2000) The Journal of Business Education , vol.1 , pp. 72-87
    • Choo, F.1    Tan, K.2
  • 76
    • 21144456685 scopus 로고    scopus 로고
    • An experimental investigation of approaches to audit decision making: An evaluation using systems-mediated mental models
    • Choy, A. K., and R. R. King. 2005. An experimental investigation of approaches to audit decision making: An evaluation using systems-mediated mental models. Contemporary Accounting Research 22 (2): 311-350.
    • (2005) Contemporary Accounting Research , vol.22 , Issue.2 , pp. 311-350
    • Choy, A.K.1    King, R.R.2
  • 77
    • 21144480156 scopus 로고
    • Evidence on the nature of audit planning problem representations-An examination of auditor free recalls
    • Christ, M. Y. 1993. Evidence on the nature of audit planning problem representations-An examination of auditor free recalls. The Accounting Review 68 (2): 304-322.
    • (1993) The Accounting Review , vol.68 , Issue.2 , pp. 304-322
    • Christ, M.Y.1
  • 78
    • 0242679752 scopus 로고    scopus 로고
    • Client importance, non-audit services, and abnormal accruals
    • Chung, H., and S. Kallapur. 2003. Client importance, non-audit services, and abnormal accruals. The Accounting Review 78 (4): 931-955.
    • (2003) The Accounting Review , vol.78 , Issue.4 , pp. 931-955
    • Chung, H.1    Kallapur, S.2
  • 79
    • 34249962537 scopus 로고
    • Reactions to ethical dilemmas-A study pertaining to certified public accountants
    • Claypool, G. A., D. F. Fetyko, and M. A. Pearson. 1990. Reactions to ethical dilemmas-A study pertaining to certified public accountants. Journal of Business Ethics 9 (9): 699-706.
    • (1990) Journal of Business Ethics , vol.9 , Issue.9 , pp. 699-706
    • Claypool, G.A.1    Fetyko, D.F.2    Pearson, M.A.3
  • 80
    • 34547229640 scopus 로고    scopus 로고
    • Accounting standards, implementation guidance, and example-based reasoning
    • Clor-Proell, S., and M. W. Nelson. 2007. Accounting standards, implementation guidance, and example-based reasoning. The Accounting Review.
    • (2007) The Accounting Review
    • Clor-Proell, S.1    Nelson, M.W.2
  • 81
    • 1542572630 scopus 로고    scopus 로고
    • Mitigation of recency bias in audit judgment: The effect of documentation
    • (Fall)
    • Cushing, B. E., and S. S. Ahlawat. 1996. Mitigation of recency bias in audit judgment: The effect of documentation. Auditing: A Journal of Practice & Theory 15 (Fall): 110-122.
    • (1996) Auditing: A Journal of Practice & Theory , vol.15 , pp. 110-122
    • Cushing, B.E.1    Ahlawat, S.S.2
  • 83
    • 40249117870 scopus 로고
    • Auditor independence, ''low balling,'' and disclosure regulation
    • DeAngelo, L. E. 1981. Auditor independence, ''low balling,'' and disclosure regulation. Journal of Accounting and Economics 3 (2): 113-127.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.2 , pp. 113-127
    • Deangelo, L.E.1
  • 84
    • 0036026430 scopus 로고    scopus 로고
    • Do non-audit service fees impair auditor independence? Evidence from going-concern audit opinions
    • DeFond, M., K. Raghunandan, and K. R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going-concern audit opinions. Journal of Accounting Research 40: 1247-1274.
    • (2002) Journal of Accounting Research , vol.40 , pp. 1247-1274
    • Defond, M.1    Raghunandan, K.2    Subramanyam, K.R.3
  • 85
    • 0347668633 scopus 로고    scopus 로고
    • The impact of internal auditor compensation and role on external auditors' planning judgments and decisions
    • DeZoort, F. T., R. W. Houston, and M. Peters. 2001. The impact of internal auditor compensation and role on external auditors' planning judgments and decisions. Contemporary Accounting Research 18 (2): 257-281.
    • (2001) Contemporary Accounting Research , vol.18 , Issue.2 , pp. 257-281
    • Dezoort, F.T.1    Houston, R.W.2    Peters, M.3
  • 86
    • 58149206254 scopus 로고
    • Motivated skepticism-Use of differential decision criteria for preferred and nonpreferred conclusions
    • Ditto, P. H., and D. F. Lopez. 1992. Motivated skepticism-Use of differential decision criteria for preferred and nonpreferred conclusions. Journal of Personality and Social Psychology 63 (4): 568-584.
    • (1992) Journal of Personality and Social Psychology , vol.63 , Issue.4 , pp. 568-584
    • Ditto, P.H.1    Lopez, D.F.2
  • 88
    • 33750681616 scopus 로고    scopus 로고
    • Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics
    • Donnelly, D. P., J. J. Quirin, and D. O'Bryan. 2003. Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics. Behavioral Research in Accounting 15: 87-111.
    • (2003) Behavioral Research In Accounting , vol.15 , pp. 87-111
    • Donnelly, D.P.1    Quirin, J.J.2    O'Bryan, D.3
  • 89
    • 0035846459 scopus 로고    scopus 로고
    • The effect of organizational culture and ethical orientation on accountants' ethical judgments
    • Douglas, P. C., R. A. Davidson, and B. N. Schwartz. 2001. The effect of organizational culture and ethical orientation on accountants' ethical judgments. Journal of Business Ethics 34 (2): 101-121.
    • (2001) Journal of Business Ethics , vol.34 , Issue.2 , pp. 101-121
    • Douglas, P.C.1    Davidson, R.A.2    Schwartz, B.N.3
  • 90
    • 0003146101 scopus 로고
    • Perceptions of senior accountants: Ethical issues and factors affecting actions
    • Dreike, E., and C. Moeckel. 1995. Perceptions of senior accountants: Ethical issues and factors affecting actions. Research on Accounting Ethics 1: 331-348.
    • (1995) Research On Accounting Ethics , vol.1 , pp. 331-348
    • Dreike, E.1    Moeckel, C.2
  • 91
    • 0035530710 scopus 로고    scopus 로고
    • Knowledge acquisition in auditing: Training novice auditors to recognize cue relationships in real estate valuation
    • Earley, C. E. 2001. Knowledge acquisition in auditing: Training novice auditors to recognize cue relationships in real estate valuation. The Accounting Review 76 (1): 81-97.
    • (2001) The Accounting Review , vol.76 , Issue.1 , pp. 81-97
    • Earley, C.E.1
  • 92
    • 0347939853 scopus 로고    scopus 로고
    • The differential use of information by experienced and novice auditors in the performance of ill-structured audit tasks
    • Earley, C. E. 2002. The differential use of information by experienced and novice auditors in the performance of ill-structured audit tasks. Contemporary Accounting Research 19 (4): 595-614.
    • (2002) Contemporary Accounting Research , vol.19 , Issue.4 , pp. 595-614
    • Earley, C.E.1
  • 93
    • 3142618715 scopus 로고    scopus 로고
    • Application of the business risk audit model: A field study
    • Eilifsen, A., W. R. Knechel, and P. Wallage. 2001. Application of the business risk audit model: A field study. Accounting Horizons 15 (3): 193-207.
    • (2001) Accounting Horizons , vol.15 , Issue.3 , pp. 193-207
    • Eilifsen, A.1    Knechel, W.R.2    Wallage, P.3
  • 94
    • 17144411888 scopus 로고    scopus 로고
    • Reliance on decision aids: An examination of auditors' assessment of management fraud
    • Eining, M. M., D. R. Jones, and J. K. Loebbecke. 1997. Reliance on decision aids: An examination of auditors' assessment of management fraud. Auditing: A Journal of Practice & Theory 16 (2): 1-19.
    • (1997) Auditing: A Journal of Practice & Theory , vol.16 , Issue.2 , pp. 1-19
    • Eining, M.M.1    Jones, D.R.2    Loebbecke, J.K.3
  • 95
    • 0009919303 scopus 로고    scopus 로고
    • Accountant independence, self-interested behavior and ethics: Some experimental evidence
    • Falk, H., B. Lynne, S. Mestelman, and M. Shehata. 1999. Accountant independence, self-interested behavior and ethics: Some experimental evidence. Journal of Accounting and Public Policy 18: 395-428.
    • (1999) Journal of Accounting and Public Policy , vol.18 , pp. 395-428
    • Falk, H.1    Lynne, B.2    Mestelman, S.3    Shehata, M.4
  • 97
    • 0002417319 scopus 로고
    • An investigation of the impact of economic and organizational factors on auditor independence
    • Farmer, T. A., L. E. Rittenberg, and G. M. Trompeter. 1987. An investigation of the impact of economic and organizational factors on auditor independence. Auditing: A Journal of Practice & Theory 7 (1): 1-14.
    • (1987) Auditing: A Journal of Practice & Theory , vol.7 , Issue.1 , pp. 1-14
    • Farmer, T.A.1    Rittenberg, L.E.2    Trompeter, G.M.3
  • 98
    • 33751080409 scopus 로고    scopus 로고
    • The impact of continuity on concurring partner reviews
    • Favere-Marchesi, M., and C. Emby. 2005. The impact of continuity on concurring partner reviews. Accounting Horizons 19 (1): 1-10.
    • (2005) Accounting Horizons , vol.19 , Issue.1 , pp. 1-10
    • Favere-Marchesi, M.1    Emby, C.2
  • 99
    • 0001936936 scopus 로고
    • Strategic considerations in auditing
    • Fellingham, J. C., and D. P. Newman. 1985. Strategic considerations in auditing. The Accounting Review 60 (4): 634-650.
    • (1985) The Accounting Review , vol.60 , Issue.4 , pp. 634-650
    • Fellingham, J.C.1    Newman, D.P.2
  • 101
    • 0036990914 scopus 로고    scopus 로고
    • The relation between auditors' fees for nonaudit services and earnings management
    • (Supplement)
    • Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review 77 (Supplement): 71-105.
    • (2002) The Accounting Review , vol.77 , pp. 71-105
    • Frankel, R.M.1    Johnson, M.F.2    Nelson, K.K.3
  • 104
    • 0000243996 scopus 로고
    • Auditor consensus internal control evaluation and audit program planning
    • (Autumn, part II)
    • Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick, and M. F. Thomas. 1982. Auditor consensus internal control evaluation and audit program planning. Journal of Accounting Research 20 (Autumn, part II): 745-755.
    • (1982) Journal of Accounting Research , vol.20 , pp. 745-755
    • Gaumnitz, B.R.1    Nunamaker, T.R.2    Surdick, J.J.3    Thomas, M.F.4
  • 105
    • 0035732881 scopus 로고    scopus 로고
    • Evidence about auditor-client management negotiation concerning client's financial reporting
    • Gibbins, M., S. Salterio, and A. Webb. 2001. Evidence about auditor-client management negotiation concerning client's financial reporting. Journal of Accounting Research 39 (3): 534-563.
    • (2001) Journal of Accounting Research , vol.39 , Issue.3 , pp. 534-563
    • Gibbins, M.1    Salterio, S.2    Webb, A.3
  • 106
    • 0013206357 scopus 로고    scopus 로고
    • Audit review: Managers' interpersonal expectations and conduct of the review
    • (Fall)
    • Gibbins, M., and K. T. Trotman. 2002. Audit review: Managers' interpersonal expectations and conduct of the review. Contemporary Accounting Research 19 (Fall): 411-444.
    • (2002) Contemporary Accounting Research , vol.19 , pp. 411-444
    • Gibbins, M.1    Trotman, K.T.2
  • 107
    • 0031502760 scopus 로고    scopus 로고
    • The influence of time pressure and accountability on auditors' processing of nondiagnostic information
    • (Autumn)
    • Glover, S. M. 1997. The influence of time pressure and accountability on auditors' processing of nondiagnostic information. Journal of Accounting Research 35 (Autumn): 213-227.
    • (1997) Journal of Accounting Research , vol.35 , pp. 213-227
    • Glover, S.M.1
  • 109
    • 3042556287 scopus 로고    scopus 로고
    • A test of changes in auditors' fraud-related planning judgments since the issuance of SAS No. 82
    • Glover, S. M., D. F. Prawitt, and J. J. Schultz. 2003. A test of changes in auditors' fraud-related planning judgments since the issuance of SAS No. 82. Auditing: A Journal of Practice & Theory 22 (2): 237-251.
    • (2003) Auditing: A Journal of Practice & Theory , vol.22 , Issue.2 , pp. 237-251
    • Glover, S.M.1    Prawitt, D.F.2    Schultz, J.J.3
  • 110
    • 33645744624 scopus 로고    scopus 로고
    • Why do auditors over-rely on weak analytical procedures? The role of outcome and precision
    • Glover, S. M., D. F. Prawitt, and J. J. Schultz 2005. Why do auditors over-rely on weak analytical procedures? The role of outcome and precision. Auditing: A Journal of Practice & Theory 24: 197-220.
    • (2005) Auditing: A Journal of Practice & Theory , vol.24 , pp. 197-220
    • Glover, S.M.1    Prawitt, D.F.2    Schultz, J.J.3
  • 111
    • 0000803307 scopus 로고
    • Auditor-firm conflict of interests-Its implications for independence
    • Goldman, A., and B. Barlev. 1974. Auditor-firm conflict of interests-Its implications for independence. The Accounting Review 49 (4): 707-718.
    • (1974) The Accounting Review , vol.49 , Issue.4 , pp. 707-718
    • Goldman, A.1    Barlev, B.2
  • 112
    • 33847724450 scopus 로고    scopus 로고
    • Auditors' conflict management styles: An exploratory study
    • Goodwin, J. 2002. Auditors' conflict management styles: An exploratory study. Abacus 38 (3): 378-405.
    • (2002) Abacus , vol.38 , Issue.3 , pp. 378-405
    • Goodwin, J.1
  • 113
    • 0040886508 scopus 로고    scopus 로고
    • External auditors' reliance on work performed by internal auditors: The influence of fee pressure on this reliance decision
    • (Supplement)
    • Gramling, A. A. 1999. External auditors' reliance on work performed by internal auditors: The influence of fee pressure on this reliance decision. Auditing: A Journal of Practice & Theory 18 (Supplement): 117-135.
    • (1999) Auditing: A Journal of Practice & Theory , vol.18 , pp. 117-135
    • Gramling, A.A.1
  • 114
    • 44049114641 scopus 로고
    • The weighing of evidence and the determinants of confidence
    • Griffin, D., and A. Tversky. 1992. The weighing of evidence and the determinants of confidence. Cognitive Psychology 24: 411-435.
    • (1992) Cognitive Psychology , vol.24 , pp. 411-435
    • Griffin, D.1    Tversky, A.2
  • 115
    • 0346040116 scopus 로고    scopus 로고
    • Chinese auditors' ethical behavior in an audit conflict situation
    • Gul, F. A., A. Y. Ng, and M. Y. J. W. Tong. 2003. Chinese auditors' ethical behavior in an audit conflict situation. Journal of Business Ethics 42 (4): 379-392.
    • (2003) Journal of Business Ethics , vol.42 , Issue.4 , pp. 379-392
    • Gul, F.A.1    Ng, A.Y.2    Tong, M.Y.J.W.3
  • 116
    • 0000385839 scopus 로고
    • Implications of seemingly irrelevant evidence in audit judgment
    • (Spring)
    • Hackenbrack, K. 1992. Implications of seemingly irrelevant evidence in audit judgment. Journal of Accounting Research 30 (Spring): 126-136.
    • (1992) Journal of Accounting Research , vol.30 , pp. 126-136
    • Hackenbrack, K.1
  • 117
    • 0029715232 scopus 로고    scopus 로고
    • Auditors' incentives and their application of financial accounting standards
    • Hackenbrack, K., and M. W. Nelson. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review 71 (1): 43-59.
    • (1996) The Accounting Review , vol.71 , Issue.1 , pp. 43-59
    • Hackenbrack, K.1    Nelson, M.W.2
  • 118
    • 84880432308 scopus 로고
    • Skepticism, narrative, and holocaust ethics
    • Hallie, P. 1985. Skepticism, narrative, and holocaust ethics. The Philosophical Forum 16 (1-2): 33-49.
    • (1985) The Philosophical Forum , vol.16 , Issue.1-2 , pp. 33-49
    • Hallie, P.1
  • 119
    • 33645908829 scopus 로고    scopus 로고
    • Pattern identification and industry-specialist auditors
    • Hammersley, J. S. 2006. Pattern identification and industry-specialist auditors. The Accounting Review 81 (2): 309-336.
    • (2006) The Accounting Review , vol.81 , Issue.2 , pp. 309-336
    • Hammersley, J.S.1
  • 120
    • 20444401619 scopus 로고    scopus 로고
    • The relationship between client advocacy and audit experience: An exploratory analysis
    • (Fall)
    • Haynes, C. M., J. G. Jenkins, and S. R. Nutt. 1998. The relationship between client advocacy and audit experience: An exploratory analysis. Auditing: A Journal of Practice & Theory 17 (Fall): 88-104.
    • (1998) Auditing: A Journal of Practice & Theory , vol.17 , pp. 88-104
    • Haynes, C.M.1    Jenkins, J.G.2    Nutt, S.R.3
  • 121
    • 0001461703 scopus 로고
    • Auditors' assessments of the likelihood of error explanations in analytical review
    • Heiman, V. B. 1990. Auditors' assessments of the likelihood of error explanations in analytical review. The Accounting Review 65 (4): 875-890.
    • (1990) The Accounting Review , vol.65 , Issue.4 , pp. 875-890
    • Heiman, V.B.1
  • 122
    • 0031529851 scopus 로고    scopus 로고
    • Accountability, the dilution effect, and conservatism in auditors' fraud judgments
    • (Autumn)
    • Hoffman, V. B., and J. M. Patton. 1997. Accountability, the dilution effect, and conservatism in auditors' fraud judgments. Journal of Accounting Research 35 (Autumn): 227-238.
    • (1997) Journal of Accounting Research , vol.35 , pp. 227-238
    • Hoffman, V.B.1    Patton, J.M.2
  • 123
    • 0006062916 scopus 로고
    • Order affects in belief updating: The belief-adjustment model
    • Hogarth, R. M., and H. J. Einhorn. 1992. Order affects in belief updating: The belief-adjustment model. Cognitive Psychology 24 (1): 1-55.
    • (1992) Cognitive Psychology , vol.24 , Issue.1 , pp. 1-55
    • Hogarth, R.M.1    Einhorn, H.J.2
  • 124
    • 0039372664 scopus 로고    scopus 로고
    • The effects of fee pressure and client risk on audit seniors' time budget decisions
    • (Fall)
    • Houston, R. W. 1999. The effects of fee pressure and client risk on audit seniors' time budget decisions. Auditing: A Journal of Practice & Theory 18 (Fall): 70-86.
    • (1999) Auditing: A Journal of Practice & Theory , vol.18 , pp. 70-86
    • Houston, R.W.1
  • 129
    • 0035729481 scopus 로고    scopus 로고
    • Can auditors predict the choices made by other auditors?
    • Jamal, K., and H. T. Tan. 2001. Can auditors predict the choices made by other auditors? Journal of Accounting Research 39 (3): 583-597.
    • (2001) Journal of Accounting Research , vol.39 , Issue.3 , pp. 583-597
    • Jamal, K.1    Tan, H.T.2
  • 130
    • 21144481595 scopus 로고
    • The relation of judgment, personal involvement, and experience in the audit of bank loans
    • Jeffrey, C. 1992. The relation of judgment, personal involvement, and experience in the audit of bank loans. The Accounting Review 67 (4): 802-819.
    • (1992) The Accounting Review , vol.67 , Issue.4 , pp. 802-819
    • Jeffrey, C.1
  • 133
    • 77249145550 scopus 로고
    • Berkeley, CA: University of California Press, Ltd
    • Johnson, O. A. 1978. Skepticism and Cognitivism. Berkeley, CA: University of California Press, Ltd.
    • (1978) Skepticism and Cognitivism
    • Johnson, O.A.1
  • 135
    • 0003118287 scopus 로고
    • Experimental evidence on the effects of accountability on auditors' judgments
    • Johnson, V. E., and S. E. Kaplan. 1991. Experimental evidence on the effects of accountability on auditors' judgments. Auditing: A Journal of Practice & Theory 10 (Supplement): 96-107.
    • (1991) Auditing: A Journal of Practice & Theory , vol.10 , Issue.SUPPL. , pp. 96-107
    • Johnson, V.E.1    Kaplan, S.E.2
  • 136
    • 34948867491 scopus 로고    scopus 로고
    • Antecedents and consequences of independence risk: Framework for analysis
    • Johnstone, K. M., M. H. Sutton, and T. D. Warfield. 2001. Antecedents and consequences of independence risk: Framework for analysis. Accounting Horizons 15 (1): 1-18.
    • (2001) Accounting Horizons , vol.15 , Issue.1 , pp. 1-18
    • Johnstone, K.M.1    Sutton, M.H.2    Warfield, T.D.3
  • 137
    • 0039484452 scopus 로고    scopus 로고
    • Aggressive client reporting: Factors affecting auditors' generation of financial reporting alternatives
    • Johnstone, K. M., J. C. Bedard, and S. F. Biggs. 2002. Aggressive client reporting: Factors affecting auditors' generation of financial reporting alternatives. Auditing: A Journal of Practice & Theory 21 (1): 47-65.
    • (2002) Auditing: A Journal of Practice & Theory , vol.21 , Issue.1 , pp. 47-65
    • Johnstone, K.M.1    Bedard, J.C.2    Biggs, S.F.3
  • 138
    • 3943067899 scopus 로고    scopus 로고
    • Auditors' ethical reasoning: Insights from past research and implications for the future
    • Jones, J., D. W. Massey, and L. Thorne. 2003. Auditors' ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature 22: 45-103.
    • (2003) Journal of Accounting Literature , vol.22 , pp. 45-103
    • Jones, J.1    Massey, D.W.2    Thorne, L.3
  • 139
    • 0000259069 scopus 로고
    • An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions
    • (January)
    • Kachelmeier, S. J., and W. F. Messier. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review 65 (January): 209-226.
    • (1990) The Accounting Review , vol.65 , pp. 209-226
    • Kachelmeier, S.J.1    Messier, W.F.2
  • 140
    • 0041573294 scopus 로고    scopus 로고
    • The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred accounting methods
    • Kadous, K., S. J. Kennedy, and M. E. Peecher. 2003. The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred accounting methods. The Accounting Review 78 (3): 759-778.
    • (2003) The Accounting Review , vol.78 , Issue.3 , pp. 759-778
    • Kadous, K.1    Kennedy, S.J.2    Peecher, M.E.3
  • 141
    • 0002481247 scopus 로고
    • An examination of the effects of environment and explicit internal control evaluation on planned audit hours
    • (Fall)
    • Kaplan, S. E. 1985. An examination of the effects of environment and explicit internal control evaluation on planned audit hours. Auditing: A Journal of Practice & Theory 5 (Fall): 12-25.
    • (1985) Auditing: A Journal of Practice & Theory , vol.5 , pp. 12-25
    • Kaplan, S.E.1
  • 142
  • 143
    • 3142752117 scopus 로고
    • Conceptual and methodological considerations in the study of trust and suspicion
    • Kee, H. W., and R. E. Knox. 1970. Conceptual and methodological considerations in the study of trust and suspicion. The Journal of Conflict Resolution 14: 357-366.
    • (1970) The Journal of Conflict Resolution , vol.14 , pp. 357-366
    • Kee, H.W.1    Knox, R.E.2
  • 144
    • 0002480983 scopus 로고
    • The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior
    • (Spring)
    • Kelley, T., and L. Margheim. 1990. The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior. Auditing: A Journal of Practice & Theory 9 (Spring): 21-42.
    • (1990) Auditing: A Journal of Practice & Theory , vol.9 , pp. 21-42
    • Kelley, T.1    Margheim, L.2
  • 145
    • 21344493686 scopus 로고
    • Debiasing audit judgment with accountability: A framework and experimental results
    • (Autumn)
    • Kennedy, J. 1993. Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research 31 (Autumn): 231-245.
    • (1993) Journal of Accounting Research , vol.31 , pp. 231-245
    • Kennedy, J.1
  • 146
    • 0011584497 scopus 로고
    • Debiasing the curse of knowledge in audit judgment
    • (April)
    • Kennedy, J. 1995. Debiasing the curse of knowledge in audit judgment. The Accounting Review 70 (April): 249-273.
    • (1995) The Accounting Review , vol.70 , pp. 249-273
    • Kennedy, J.1
  • 147
  • 148
    • 20144379666 scopus 로고    scopus 로고
    • Determinants of the justifiability of performance on ill-structured audit tasks
    • (Supplement)
    • Kennedy, J., and D. N. Kleinmuntz, and M. E. Peecher. 1997. Determinants of the justifiability of performance on ill-structured audit tasks. Journal of Accounting Research 35 (Supplement): 105-123.
    • (1997) Journal of Accounting Research , vol.35 , pp. 105-123
    • Kennedy, J.1    Kleinmuntz, D.N.2    Peecher, M.E.3
  • 149
  • 150
    • 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
  • 151
    • 0002533083 scopus 로고
    • Mitigating the consequences of anchoring in auditor judgments
    • (January)
    • Kinney, W. R., and W. C. Uecker. 1982. Mitigating the consequences of anchoring in auditor judgments. The Accounting Review 57 (January): 55-69.
    • (1982) The Accounting Review , vol.57 , pp. 55-69
    • Kinney, W.R.1    Uecker, W.C.2
  • 152
    • 2642518118 scopus 로고    scopus 로고
    • Auditor independence, non-audit services, and restatements: Was the government right? (with William R. Kinney, Jr. and Susan Scholz)
    • Kinney, W. R. Z-V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the government right? (with William R. Kinney, Jr. and Susan Scholz). Journal of Accounting Research 42 (3): 561-588.
    • (2004) Journal of Accounting Research , vol.42 , Issue.3 , pp. 561-588
    • Kinney, W.R.1    Palmrose, Z.-V.2    Scholz, S.3
  • 154
    • 0014456679 scopus 로고
    • Continuities and discontinuities in childhood and adult moral development
    • Kohlberg, L. 1969. Continuities and discontinuities in childhood and adult moral development. Human Development 12 (2): 93-120.
    • (1969) Human Development , vol.12 , Issue.2 , pp. 93-120
    • Kohlberg, L.1
  • 155
    • 0002136310 scopus 로고
    • A cognitive characterization of audit analytical review
    • Koonce, L. 1992a. A cognitive characterization of audit analytical review. Auditing: A Journal of Practice & Theory 12 (Supplement): 57-76.
    • (1992) Auditing: A Journal of Practice & Theory , vol.12 , Issue.SUPPL. , pp. 57-76
    • Koonce, L.1
  • 156
    • 0002230707 scopus 로고
    • Explanation and counter explanation during audit analytical review
    • (January)
    • Koonce, L. 1992b. Explanation and counter explanation during audit analytical review. The Accounting Review 67 (January): 59-76.
    • (1992) The Accounting Review , vol.67 , pp. 59-76
    • Koonce, L.1
  • 158
    • 0001850070 scopus 로고
    • Error characteristics in audit populations-Their profile and relationship to environmental factors
    • Kreutzfeldt, R. W., and W. A. Wallace. 1986. Error characteristics in audit populations-Their profile and relationship to environmental factors. Auditing: A Journal of Practice & Theory 6 (1): 20-43.
    • (1986) Auditing: A Journal of Practice & Theory , vol.6 , Issue.1 , pp. 20-43
    • Kreutzfeldt, R.W.1    Wallace, W.A.2
  • 159
    • 0000840626 scopus 로고
    • The effect of experience, fraudulent signals and information presentation order on auditors' beliefs
    • Fall
    • Krull, G., P. M. J. Reckers, and B. Wong-On-Wing. 1993. The effect of experience, fraudulent signals and information presentation order on auditors' beliefs. Auditing: A Journal of Practice & Theory 12 (Fall): 143-152.
    • (1993) Auditing: A Journal of Practice & Theory , vol.12 , pp. 143-152
    • Krull, G.1    Reckers, P.M.J.2    Wong-On-Wing, B.3
  • 160
    • 0025520005 scopus 로고
    • The case for motivated reasoning
    • Kunda, Z. 1990. The case for motivated reasoning. Psychological Bulletin 108 (3): 480-498.
    • (1990) Psychological Bulletin , vol.108 , Issue.3 , pp. 480-498
    • Kunda, Z.1
  • 162
    • 2642550036 scopus 로고    scopus 로고
    • Fees paid to audit firms, accrual choices, and corporate governance
    • Larcker, D. F., and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research 42 (3): 625-658.
    • (2004) Journal of Accounting Research , vol.42 , Issue.3 , pp. 625-658
    • Larcker, D.F.1    Richardson, S.A.2
  • 163
    • 0000537783 scopus 로고
    • Availability and the generation of hypotheses in analytical review
    • (Autumn)
    • Libby, R. 1985. Availability and the generation of hypotheses in analytical review. Journal of Accounting Research 23 (Autumn): 648-667.
    • (1985) Journal of Accounting Research , vol.23 , pp. 648-667
    • Libby, R.1
  • 164
    • 0000229510 scopus 로고
    • Process susceptibility, control risk, and audit planning
    • (April)
    • Libby, R., J. T. Artman, and J. J. Willingham. 1985. Process susceptibility, control risk, and audit planning. The Accounting Review 60 (April): 212-230.
    • (1985) The Accounting Review , vol.60 , pp. 212-230
    • Libby, R.1    Artman, J.T.2    Willingham, J.J.3
  • 165
    • 0000128595 scopus 로고
    • Experience and the ability to explain audit findings
    • (Autumn)
    • Libby, R., D. M. Frederick. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research 28 (Autumn): 348-367.
    • (1990) Journal of Accounting Research , vol.28 , pp. 348-367
    • Libby, R.1    Frederick, D.M.2
  • 166
    • 38249003790 scopus 로고
    • Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
    • Libby, R., J. Luft. 1993. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society 18 (5): 425-450.
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.5 , pp. 425-450
    • Libby, R.1    Luft, J.2
  • 167
    • 38249003802 scopus 로고
    • The review process as a control for differential recall of evidence in auditor judgments
    • Libby, R., K. T. Trotman. 1993. The review process as a control for differential recall of evidence in auditor judgments. Accounting, Organizations and Society 18 (6): 559-574.
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.6 , pp. 559-574
    • Libby, R.1    Trotman, K.T.2
  • 169
    • 0034288836 scopus 로고    scopus 로고
    • Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts?
    • Libby, R., W. R. Kinney. 2000. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? The Accounting Review 75 (4): 383-404.
    • (2000) The Accounting Review , vol.75 , Issue.4 , pp. 383-404
    • Libby, R.1    Kinney, W.R.2
  • 170
    • 0000830077 scopus 로고
    • Adolescent reasoning about advertisements- Preliminary investigations
    • Linn, M. C., T. deBenedictis, and K. Delucchi. 1982. Adolescent reasoning about advertisements- Preliminary investigations. Child Development 53 (6): 1599-1613.
    • (1982) Child Development , vol.53 , Issue.6 , pp. 1599-1613
    • Linn, M.C.1    Debenedictis, T.2    Delucchi, K.3
  • 171
    • 0035315386 scopus 로고    scopus 로고
    • The impact of commitment and moral reasoning on auditors' responses to social influence pressure
    • Lord, A. T., and F. T. DeZoort. 2001. The impact of commitment and moral reasoning on auditors' responses to social influence pressure. Accounting, Organizations and Society 26 (3): 215-235.
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.3 , pp. 215-235
    • Lord, A.T.1    Dezoort, F.T.2
  • 172
    • 1342330550 scopus 로고    scopus 로고
    • The effects of industry specialization on audit risk assessments and audit-planning decisions
    • Low, K. Y. 2004. The effects of industry specialization on audit risk assessments and audit-planning decisions. The Accounting Review 79 (1): 201-219.
    • (2004) The Accounting Review , vol.79 , Issue.1 , pp. 201-219
    • Low, K.Y.1
  • 174
    • 0002054632 scopus 로고
    • Audit pricing and independence
    • Magee, R. P., and M. C. Tseng. 1990. Audit pricing and independence. The Accounting Review 65 (2): 315-336.
    • (1990) The Accounting Review , vol.65 , Issue.2 , pp. 315-336
    • Magee, R.P.1    Tseng, M.C.2
  • 175
    • 0000340542 scopus 로고
    • The effect of risk factors on auditors' configural information processing
    • (July)
    • Maletta, M. J., and T. Kida. 1993. The effect of risk factors on auditors' configural information processing. The Accounting Review 68 (July): 681-691.
    • (1993) The Accounting Review , vol.68 , pp. 681-691
    • Maletta, M.J.1    Kida, T.2
  • 176
    • 3943104256 scopus 로고    scopus 로고
    • The importance of context in investigating auditors' moral abilities
    • Massey, D. W. 2002. The importance of context in investigating auditors' moral abilities. Research on Accounting Ethics 8: 195-247.
    • (2002) Research On Accounting Ethics , vol.8 , pp. 195-247
    • Massey, D.W.1
  • 177
    • 0003793092 scopus 로고
    • American Accounting Association Monograph No. 6. Sarasota, FL: American Accounting Association
    • Mautz, R. K., and H. A. Sharaf. 1961. The Philosophy of Auditing. American Accounting Association Monograph No. 6. Sarasota, FL: American Accounting Association.
    • (1961) The Philosophy of Auditing
    • Mautz, R.K.1    Sharaf, H.A.2
  • 178
    • 0001763280 scopus 로고
    • The effects of time pressure and audit program structure on audit performance
    • (Autumn)
    • McDaniel, L. S. 1990. The effects of time pressure and audit program structure on audit performance. Journal of Accounting Research 28 (Autumn): 267-285.
    • (1990) Journal of Accounting Research , vol.28 , pp. 267-285
    • McDaniel, L.S.1
  • 179
    • 21844506192 scopus 로고
    • Expectation-formation guidance in the auditor's review of interim financial information
    • (Spring)
    • McDaniel, L. S., and W. R. Kinney. 1995. Expectation-formation guidance in the auditor's review of interim financial information. Journal of Accounting Research 33 (Spring): 59-76.
    • (1995) Journal of Accounting Research , vol.33 , pp. 59-76
    • McDaniel, L.S.1    Kinney, W.R.2
  • 180
    • 77249083297 scopus 로고
    • Collected papers-Evans
    • McGinn, C. 1988. Collected papers-Evans, G. The Philosophical Review 97 (2): 278-281.
    • (1988) G. the Philosophical Review , vol.97 , Issue.2 , pp. 278-281
    • McGinn, C.1
  • 182
    • 0036737236 scopus 로고    scopus 로고
    • Developing and validating trust measures for e-Commerce: An integrative typology
    • McKnight, D. H., V. Choudhury, and C. Kacmar. 2002. Developing and validating trust measures for e-Commerce: An integrative typology. Information Systems Research 13 (3): 224-259.
    • (2002) Information Systems Research , vol.13 , Issue.3 , pp. 224-259
    • McKnight, D.H.1    Choudhury, V.2    Kacmar, C.3
  • 183
    • 21144481764 scopus 로고
    • Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation and professional skepticism
    • McMillan, J. J., and R. A. White. 1993. Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation and professional skepticism. The Accounting Review 68 (3): 443-465.
    • (1993) The Accounting Review , vol.68 , Issue.3 , pp. 443-465
    • McMillan, J.J.1    White, R.A.2
  • 184
    • 0002551599 scopus 로고
    • Recency effects in belief revision: The impact of audit experience and the review process
    • (Spring)
    • Messier, W. F., and R. M. Tubbs. 1994. Recency effects in belief revision: The impact of audit experience and the review process. Auditing: A Journal of Practice & Theory 13 (Spring): 57-72.
    • (1994) Auditing: A Journal of Practice & Theory , vol.13 , pp. 57-72
    • Messier, W.F.1    Tubbs, R.M.2
  • 185
    • 0040675568 scopus 로고    scopus 로고
    • An experimental assessment of recent professional developments in nonstatistical audit sampling guidance
    • Messier, W. F., and R. M. Tubbs., 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, W.F.1
  • 186
    • 0003094230 scopus 로고
    • An exploratory study of auditors' evidential planning judgments
    • Fall
    • Mock, T., and A. Wright. 1993. An exploratory study of auditors' evidential planning judgments. Auditing: A Journal of Practice & Theory 12 (Fall): 39-61.
    • (1993) Auditing: A Journal of Practice & Theory , vol.12 , pp. 39-61
    • Mock, T.1    Wright, A.2
  • 187
    • 0000705944 scopus 로고
    • Auditors' confidence in recognition of audit evidence
    • Moeckel, C. L., and R. D. Plumlee. 1989. Auditors' confidence in recognition of audit evidence. The Accounting Review 64 (4): 653-667.
    • (1989) The Accounting Review , vol.64 , Issue.4 , pp. 653-667
    • Moeckel, C.L.1    Plumlee, R.D.2
  • 188
    • 0001081791 scopus 로고
    • The effect of experience on auditors' memory errors
    • Moeckel, C. L., and R. D. Plumlee. 1990. The effect of experience on auditors' memory errors. Journal of Accounting Research 28 (2): 368-387.
    • (1990) Journal of Accounting Research , vol.28 , Issue.2 , pp. 368-387
    • Moeckel, C.L.1    Plumlee, R.D.2
  • 189
    • 31144458817 scopus 로고    scopus 로고
    • Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling
    • Moore, D. A., P. E. Tetlock, L. D. Tanlu, and M. H. Bazerman. 2006. Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling. Academy of Management Review.
    • (2006) Academy of Management Review
    • Moore, D.A.1    Tetlock, P.E.2    Tanlu, L.D.3    Bazerman, M.H.4
  • 190
    • 84943703881 scopus 로고
    • Freedom, emotion, and self-subsistence-Structure of a small central part of Spinozas ethics. Inquiry-An Interdisciplinary
    • Naess, A. 1969. Freedom, emotion, and self-subsistence-Structure of a small central part of Spinozas ethics. Inquiry-An Interdisciplinary. The Journal of Philosophy 12 (1): 66-104.
    • (1969) The Journal of Philosophy , vol.12 , Issue.1 , pp. 66-104
    • Naess, A.1
  • 191
    • 0000103774 scopus 로고
    • The effects of error frequency and accounting knowledge on error diagnosis
    • (October)
    • Nelson, M. W. 1993. The effects of error frequency and accounting knowledge on error diagnosis. The Accounting Review 68 (October): 804-824.
    • (1993) The Accounting Review , vol.68 , pp. 804-824
    • Nelson, M.W.1
  • 192
    • 0000057050 scopus 로고
    • The learning and application of frequency knowledge in audit judgment
    • Nelson, M. W. 1994. The learning and application of frequency knowledge in audit judgment. Journal of Accounting Literature 13: 185-211.
    • (1994) Journal of Accounting Literature , vol.13 , pp. 185-211
    • Nelson, M.W.1
  • 193
    • 0000256316 scopus 로고
    • Knowledge structure and the estimation of conditional probabilities in audit planning
    • Nelson, M. W., R. Libby, and S. E. Bonner. 1995. Knowledge structure and the estimation of conditional probabilities in audit planning. The Accounting Review 70 (1): 27-47.
    • (1995) The Accounting Review , vol.70 , Issue.1 , pp. 27-47
    • Nelson, M.W.1    Libby, R.2    Bonner, S.E.3
  • 194
    • 0036993738 scopus 로고    scopus 로고
    • Evidence from auditors about managers' and auditors' earnings management decisions
    • (Quality of Earnings Conference Issue)
    • 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 (Quality of Earnings Conference Issue): 175-202.
    • (2002) The Accounting Review , vol.77 , pp. 175-202
    • Nelson, M.W.1    Elliott, J.A.2    Tarpley, R.L.3
  • 195
    • 33645751281 scopus 로고    scopus 로고
    • A review of experimental and archival conflicts-of-interest research in auditing
    • edited by D. A. Moore, D. M. Cain, G. Loewenstein, and M. H. Bazerman. Cambridge, MA: Cambridge University Press
    • Nelson, M. W.,. 2004. A review of experimental and archival conflicts-of-interest research in auditing. In Conflicts of Interest: Problems and Solutions In Law, Medicine, and Organizational Settings, edited by D. A. Moore, D. M. Cain, G. Loewenstein, and M. H. Bazerman. Cambridge, MA: Cambridge University Press.
    • (2004) Conflicts of Interest: Problems and Solutions In Law, Medicine, and Organizational Settings
    • Nelson, M.W.1
  • 196
    • 23244442216 scopus 로고    scopus 로고
    • Quantitative materiality perspectives and auditors' disposition of detected misstatements
    • Nelson, M. W., S. D. Smith, and Z.-V. Palmrose. 2005. Quantitative materiality perspectives and auditors' disposition of detected misstatements. The Accounting Review 80: 897-920.
    • (2005) The Accounting Review , vol.80 , pp. 897-920
    • Nelson, M.W.1    Smith, S.D.2    Palmrose, Z.-V.3
  • 197
    • 31144474842 scopus 로고    scopus 로고
    • Ameliorating conflicts of interest in auditing: Effects of recent reforms on auditors and their clients
    • Nelson, M. W., 2006. Ameliorating conflicts of interest in auditing: Effects of recent reforms on auditors and their clients. Academy of Management Review.
    • (2006) Academy of Management Review
    • Nelson, M.W.1
  • 198
    • 0041573291 scopus 로고    scopus 로고
    • Effects of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context
    • Ng, T. B.-P., and H. T. Tan. 2003. Effects of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context. The Accounting Review 78 (3): 801-818.
    • (2003) The Accounting Review , vol.78 , Issue.3 , pp. 801-818
    • Ng, T.B.-P.1    Tan, H.T.2
  • 199
    • 0001236569 scopus 로고
    • Auditor-firm conflict-Analysis using concepts of exchange theory
    • Nichols, D. R., and K. H. Price. 1976. Auditor-firm conflict-Analysis using concepts of exchange theory. The Accounting Review 51 (2): 335-346.
    • (1976) The Accounting Review , vol.51 , Issue.2 , pp. 335-346
    • Nichols, D.R.1    Price, K.H.2
  • 200
    • 23244461577 scopus 로고    scopus 로고
    • The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details?
    • O'Donnell, E., and J. J. Schultz, Jr. 2005. The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? The Accounting Review 80 (3): 921-939.
    • (2005) The Accounting Review , vol.80 , Issue.3 , pp. 921-939
    • O'Donnell, E.1    Schultz, J.J.2
  • 202
    • 0036017574 scopus 로고    scopus 로고
    • Error detection by industry-specialized teams during sequential audit review
    • (Fall)
    • Owhoso, V. E., W. F. Messier, and J. G. Lynch. 2002. Error detection by industry-specialized teams during sequential audit review. Journal of Accounting Research 40 (Fall): 883-900.
    • (2002) Journal of Accounting Research , vol.40 , pp. 883-900
    • Owhoso, V.E.1    Messier, W.F.2    Lynch, J.G.3
  • 203
    • 0030306391 scopus 로고    scopus 로고
    • The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence
    • Spring
    • Peecher, M. E. 1996. The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research 34 (Spring): 125-140.
    • (1996) Journal of Accounting Research , vol.34 , pp. 125-140
    • Peecher, M.E.1
  • 204
    • 38249014146 scopus 로고
    • Auditor belief revisions in a performance auditing setting-An application of the belief-adjustment model
    • Pei, B. K. W., S. A. Reed, and B. S. Koch. 1992. Auditor belief revisions in a performance auditing setting-An application of the belief-adjustment model. Accounting, Organizations and Society 17 (2): 169-183.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.2 , pp. 169-183
    • Pei, B.K.W.1    Reed, S.A.2    Koch, B.S.3
  • 205
    • 0039613957 scopus 로고    scopus 로고
    • Auditor attention to and judgments of aggressive financial reporting
    • Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research 37 (1): 167-189.
    • (1999) Journal of Accounting Research , vol.37 , Issue.1 , pp. 167-189
    • Phillips, F.1
  • 206
    • 38249026714 scopus 로고
    • The efficacy of a red flags questionnaire for assessing the possibility of fraud
    • Pincus, K. V. 1989. The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations and Society 14 (1-2): 153-164.
    • (1989) Accounting, Organizations and Society , vol.14 , Issue.1-2 , pp. 153-164
    • Pincus, K.V.1
  • 207
    • 0000317281 scopus 로고
    • Auditor individual differences and fairness of presentation judgments
    • Fall
    • Pincus, K. V. 1990. Auditor individual differences and fairness of presentation judgments. Auditing: A Journal of Practice & Theory 9 (Fall): 150-166.
    • (1990) Auditing: A Journal of Practice & Theory , vol.9 , pp. 150-166
    • Pincus, K.V.1
  • 209
    • 84984183725 scopus 로고
    • Auditor independence and judgments: A cognitive-developmental model and experimental evidence
    • Ponemon, L., and D. Gabhart. 1990. Auditor independence and judgments: A cognitive-developmental model and experimental evidence. Contemporary Accounting Research 7 (1): 227-251.
    • (1990) Contemporary Accounting Research , vol.7 , Issue.1 , pp. 227-251
    • Ponemon, L.1    Gabhart, D.2
  • 210
    • 84984260909 scopus 로고
    • Auditor underreporting of time and moral reasoning: An experimental lab study
    • Ponemon, L. 1992a. Auditor underreporting of time and moral reasoning: An experimental lab study. Contemporary Accounting Research 9 (1): 171-189.
    • (1992) Contemporary Accounting Research , vol.9 , Issue.1 , pp. 171-189
    • Ponemon, L.1
  • 211
    • 0000170976 scopus 로고
    • Ethical reasoning and selection-socialization in accounting
    • Ponemon, L. 1992b. Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society 17 (3-4): 239-258.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.3-4 , pp. 239-258
    • Ponemon, L.1
  • 212
    • 0002155820 scopus 로고
    • The influence of ethical reasoning on auditors' perception of management's integrity and competence
    • Ponemon, L. 1993. The influence of ethical reasoning on auditors' perception of management's integrity and competence. Advances in Accounting 11: 1-23.
    • (1993) Advances In Accounting , vol.11 , pp. 1-23
    • Ponemon, L.1
  • 219
    • 84868168706 scopus 로고    scopus 로고
    • AU Section 330
    • Popkin, R. H. 2006. The Confirmation Process. AU Section 330. http://www.pcaobus.org/standards/interimstandards/auditingstandards/indexau.asp?series300§ion330.
    • (2006) The Confirmation Process
    • Popkin, R.H.1
  • 220
    • 84868165303 scopus 로고    scopus 로고
    • AU Section 342
    • Popkin, R. H. 2006. Auditing Accounting Estimates. AU Section 342 http://www.pcaobus.org/standards/interimstandards/auditing standards/indexau.asp?series300§ion342.
    • (2006) Auditing Accounting Estimates
    • Popkin, R.H.1
  • 221
    • 77957039954 scopus 로고
    • Toward an integration of cognitive and motivational perspectives on social inference-A biased hypothesis-testing model
    • Pyszczynski, T., and J. Greenberg. 1987. Toward an integration of cognitive and motivational perspectives on social inference-A biased hypothesis-testing model. Advances in Experimental Social Psychology 20: 297-340.
    • (1987) Advances in Experimental Social Psychology , vol.20 , pp. 297-340
    • Pyszczynski, T.1    Greenberg, J.2
  • 222
    • 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): 17-135.
    • (1994) Journal of Accounting Research , vol.32 , Issue.1 , pp. 17-135
    • Ramsay, R.J.1
  • 223
    • 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
  • 226
    • 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 (2): 155-172.
    • (1999) Accounting, Organizations and Society , vol.24 , Issue.2 , pp. 155-172
    • Ricchiute, D.N.1
  • 227
    • 0031185231 scopus 로고    scopus 로고
    • The audit review process: A characterization from the persuasion perspective
    • Rich, J. S., I. Solomon, and K. T. Trotman. 1997. The audit review process: A characterization from the persuasion perspective. Accounting, Organizations and Society 22 (5): 481-505.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.5 , pp. 481-505
    • Rich, J.S.1    Solomon, I.2    Trotman, K.T.3
  • 228
    • 2442687793 scopus 로고    scopus 로고
    • Reviewers' responses to expectations about the client and the preparer
    • (April)
    • Rich, J. S. 2004. Reviewers' responses to expectations about the client and the preparer. The Accounting Review 79 (April): 497-517.
    • (2004) The Accounting Review , vol.79 , pp. 497-517
    • Rich, J.S.1
  • 229
    • 0011584147 scopus 로고    scopus 로고
    • Post-Enron reform: Financial statement insurance, and GAAP revisited
    • Ronen, J. 2002. Post-Enron reform: Financial statement insurance, and GAAP revisited. Stanford Journal of Law, Business, and Finance 8 (1): 1-30.
    • (2002) Stanford Journal of Law, Business, and Finance , vol.8 , Issue.1 , pp. 1-30
    • Ronen, J.1
  • 230
    • 33749318902 scopus 로고    scopus 로고
    • Nonaudit services and earnings conservatism: Is auditor independence impaired?
    • Ruddock, C., S. J. Taylor, and S. L. Taylor. 2006. Nonaudit services and earnings conservatism: Is auditor independence impaired? Contemporary Accounting Research 23 (3): 701-746.
    • (2006) Contemporary Accounting Research , vol.23 , Issue.3 , pp. 701-746
    • Ruddock, C.1    Taylor, S.J.2    Taylor, S.L.3
  • 231
  • 232
    • 0033884694 scopus 로고    scopus 로고
    • Predecisional distortion of information by auditors and salespersons
    • Russo, J. E., M. G. Meloy, and T. J. Wilks. 2000. Predecisional distortion of information by auditors and salespersons. Management Science 46 (1): 13-27.
    • (2000) Management Science , vol.46 , Issue.1 , pp. 13-27
    • Russo, J.E.1    Meloy, M.G.2    Wilks, T.J.3
  • 233
    • 84916255583 scopus 로고
    • Self-selection and turnover in labor-market
    • Salop, J., and S. Salop. 1976. Self-selection and turnover in labor-market. The Quarterly Journal of Economics 90 (4): 619-627.
    • (1976) The Quarterly Journal of Economics , vol.90 , Issue.4 , pp. 619-627
    • Salop, J.1    Salop, S.2
  • 234
    • 33847753399 scopus 로고    scopus 로고
    • The effect of auditors' use of reciprocity based strategy on auditor-client negotiations
    • Sanchez, M. H., C. P. Agoglia, and R. C. Hatfield. 2007. The effect of auditors' use of reciprocity based strategy on auditor-client negotiations. The Accounting Review 82 (2): 241-263.
    • (2007) The Accounting Review , vol.82 , Issue.2 , pp. 241-263
    • Sanchez, M.H.1    Agoglia, C.P.2    Hatfield, R.C.3
  • 235
    • 15544375029 scopus 로고    scopus 로고
    • A reexamination of behavior in experimental audit markets: The effects of moral reasoning and economic incentives on auditor reporting and fees
    • Schatzberg, J. W., G. R. Sevcik, B. P. Shapiro, L. Thorne, and R. S. O. Wallace. 2005. A reexamination of behavior in experimental audit markets: The effects of moral reasoning and economic incentives on auditor reporting and fees. Contemporary Accounting Research 22 (1): 229-264.
    • (2005) Contemporary Accounting Research , vol.22 , Issue.1 , pp. 229-264
    • Schatzberg, J.W.1    Sevcik, G.R.2    Shapiro, B.P.3    Thorne, L.4    Wallace, R.S.O.5
  • 236
    • 77249095679 scopus 로고    scopus 로고
    • Securities and Exchange Commission (SEC)
    • Securities and Exchange Commission (SEC). 2006. Staff Accounting Bulletin No. 108: http://www.sec.gov/interps/account/sab108.pdf
    • (2006) Staff Accounting Bulletin No. 108
  • 239
    • 0039326136 scopus 로고    scopus 로고
    • Trust and suspicion: The effects of situational and dispositional factors on auditors' trust of clients
    • Shaub, M. K. 1996. Trust and suspicion: The effects of situational and dispositional factors on auditors' trust of clients. Behavioral Research in Accounting 8: 154-174.
    • (1996) Behavioral Research In Accounting , vol.8 , pp. 154-174
    • Shaub, M.K.1
  • 240
    • 0007084199 scopus 로고    scopus 로고
    • Ethics, experience and professional skepticism: A situational analysis
    • Shaub, M. K., and J. E. Lawrence. 1996. Ethics, experience and professional skepticism: A situational analysis. Behavioral Research in Accounting 8 (Supplement): 124-157.
    • (1996) Behavioral Research In Accounting , vol.8 , Issue.SUPPL. , pp. 124-157
    • Shaub, M.K.1    Lawrence, J.E.2
  • 241
    • 17744379701 scopus 로고    scopus 로고
    • Differences in auditors' professional skepticism across career levels in the firm
    • Shaub, M. K., and J. E. Lawrence. 1999. Differences in auditors' professional skepticism across career levels in the firm. Advances in Accounting Behavioral Research 2: 61-83.
    • (1999) Advances In Accounting Behavioral Research , vol.2 , pp. 61-83
    • Shaub, M.K.1    Lawrence, J.E.2
  • 242
    • 33745431776 scopus 로고    scopus 로고
    • A taxonomy of auditors' professional skepticism
    • Shaub, M. K., and J. E. Lawrence. 2002. A taxonomy of auditors' professional skepticism. Research on Accounting Ethics 8: 167-194.
    • (2002) Research On Accounting Ethics , vol.8 , pp. 167-194
    • Shaub, M.K.1    Lawrence, J.E.2
  • 243
    • 0033240449 scopus 로고    scopus 로고
    • The effect of experience on the use of irrelevant evidence in auditor judgement
    • Shelton, S. W. 1999. The effect of experience on the use of irrelevant evidence in auditor judgement. The Accounting Review 74 (2): 217-224.
    • (1999) The Accounting Review , vol.74 , Issue.2 , pp. 217-224
    • Shelton, S.W.1
  • 245
    • 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
  • 247
    • 77249138908 scopus 로고    scopus 로고
    • The differential effects of auditors' non-audit and audit fees on accrual quality
    • Srinidhi, B., and F. A. Gul. 2006. The differential effects of auditors' non-audit and audit fees on accrual quality. Contemporary Accounting Research.
    • (2006) Contemporary Accounting Research
    • Srinidhi, B.1    Gul, F.A.2
  • 249
    • 0031115792 scopus 로고    scopus 로고
    • Cognitive moral development and auditor independence
    • Sweeney, J. T., and R. W. Roberts. 1997. Cognitive moral development and auditor independence. Accounting, Organizations and Society 22 (3-4): 337-352.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.3-4 , pp. 337-352
    • Sweeney, J.T.1    Roberts, R.W.2
  • 250
    • 21844524464 scopus 로고
    • Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment
    • (Spring)
    • Tan, H. T. 1995. Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment. Journal of Accounting Research 33 (Spring): 113-136.
    • (1995) Journal of Accounting Research , vol.33 , pp. 113-136
    • Tan, H.T.1
  • 251
    • 0031285991 scopus 로고    scopus 로고
    • Tacit managerial versus technical knowledge as determinants of audit expertise in the field
    • (Spring)
    • Tan, H. T., and R. Libby. 1997. Tacit managerial versus technical knowledge as determinants of audit expertise in the field. Journal of Accounting Research 35 (Spring): 97-114.
    • (1997) Journal of Accounting Research , vol.35 , pp. 97-114
    • Tan, H.T.1    Libby, R.2
  • 252
    • 0035530713 scopus 로고    scopus 로고
    • Do auditors objectively evaluate their subordinates' work?
    • (January)
    • Tan, H. T., and K. Jamal. 2001. Do auditors objectively evaluate their subordinates' work? The Accounting Review 76 (January): 99-110.
    • (2001) The Accounting Review , vol.76 , pp. 99-110
    • Tan, H.T.1    Jamal, K.2
  • 253
    • 0038066962 scopus 로고    scopus 로고
    • Are reviewers'judgments influenced by memo structure and conclusions documented in audit workpapers?
    • Tan, H. T., and J. Yip-Ow. 2001. Are reviewers'judgments influenced by memo structure and conclusions documented in audit workpapers? Contemporary Accounting Research 18 (4): 663-678.
    • (2001) Contemporary Accounting Research , vol.18 , Issue.4 , pp. 663-678
    • Tan, H.T.1    Yip-Ow, J.2
  • 254
    • 0038739106 scopus 로고    scopus 로고
    • Reviewers' responses to anticipated stylization attempts by preparers of audit workpapers
    • Tan, H. T., and K. T. Trotman. 2003. Reviewers' responses to anticipated stylization attempts by preparers of audit workpapers. The Accounting Review 78 (2): 581-605.
    • (2003) The Accounting Review , vol.78 , Issue.2 , pp. 581-605
    • Tan, H.T.1    Trotman, K.T.2
  • 256
    • 0013441064 scopus 로고    scopus 로고
    • The effects of industry specialization on auditors' inherent risk assessments and confidence judgments
    • Taylor, M. H. 2000. The effects of industry specialization on auditors' inherent risk assessments and confidence judgments. Contemporary Accounting Research 17 (4): 693-712.
    • (2000) Contemporary Accounting Research , vol.17 , Issue.4 , pp. 693-712
    • Taylor, M.H.1
  • 257
    • 0003129282 scopus 로고
    • Auditor independence, dismissal threats, and the market reaction to auditor switches
    • Teoh, S. H. 1992. Auditor independence, dismissal threats, and the market reaction to auditor switches. Journal of Accounting Research 30 (1): 1-23.
    • (1992) Journal of Accounting Research , vol.30 , Issue.1 , pp. 1-23
    • Teoh, S.H.1
  • 258
    • 0000591376 scopus 로고
    • Ethical decision making in organizations: A person-situation interactionist model
    • Trevino, L. K. 1986. Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review 11 (3): 601-617.
    • (1986) Academy of Management Review , vol.11 , Issue.3 , pp. 601-617
    • Trevino, L.K.1
  • 259
    • 0002925453 scopus 로고
    • The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment
    • Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing: A Journal of Practice & Theory 13: 56-71.
    • (1994) Auditing: A Journal of Practice & Theory , vol.13 , pp. 56-71
    • Trompeter, G.1
  • 260
    • 13844255399 scopus 로고    scopus 로고
    • Auditor negotiation: An investigation of the efficacy of intervention methods
    • Trotman, K. T., A. Wright, and S. Wright. 2005. Auditor negotiation: An investigation 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.2    Wright, S.3
  • 262
    • 0001255557 scopus 로고
    • Recency effects in the auditor's belief-revision process
    • (April)
    • Tubbs, R. M., W. F. Messier, and W. R. Knechel. 1990. Recency effects in the auditor's belief-revision process. The Accounting Review 65 (April): 452-460.
    • (1990) The Accounting Review , vol.65 , pp. 452-460
    • Tubbs, R.M.1    Messier, W.F.2    Knechel, W.R.3
  • 263
    • 21144478172 scopus 로고
    • The effect of experience on the auditors' organization and amount of knowledge
    • Tubbs, R. M. 1992. The effect of experience on the auditors' organization and amount of knowledge. The Accounting Review 67 (4): 783-801.
    • (1992) The Accounting Review , vol.67 , Issue.4 , pp. 783-801
    • Tubbs, R.M.1
  • 264
    • 0035732333 scopus 로고    scopus 로고
    • Accountability demands and the auditor's evidence search strategy: The influence of reviewer preferences and the nature of the response (belief vs. action)
    • Turner, C. W. 2001. Accountability demands and the auditor's evidence search strategy: The influence of reviewer preferences and the nature of the response (belief vs. action). Journal of Accounting Research 39 (3): 683-706.
    • (2001) Journal of Accounting Research , vol.39 , Issue.3 , pp. 683-706
    • Turner, C.W.1
  • 265
    • 0016264378 scopus 로고
    • Judgment under uncertainty: Heuristics and biases
    • Tversky, A., and D. Kahneman. 1974. Judgment under uncertainty: Heuristics and biases. Science 185 (4157): 1124-1131.
    • (1974) Science , vol.185 , Issue.4157 , pp. 1124-1131
    • Tversky, A.1    Kahneman, D.2
  • 266
    • 0002955268 scopus 로고    scopus 로고
    • The effects of experience and confidence on decision aid reliance: A causal model
    • Whitecotton, S. M. 1996. The effects of experience and confidence on decision aid reliance: A causal model. Behavioral Research in Accounting 8: 194-216.
    • (1996) Behavioral Research In Accounting , vol.8 , pp. 194-216
    • Whitecotton, S.M.1
  • 267
    • 0040072154 scopus 로고
    • Strategic considerations for unaudited account values in analytical review
    • Wild, J. J., and S. F. Biggs. 1990. Strategic considerations for unaudited account values in analytical review. The Accounting Review 65 (1): 227-241.
    • (1990) The Accounting Review , vol.65 , Issue.1 , pp. 227-241
    • Wild, J.J.1    Biggs, S.F.2
  • 268
    • 0036003613 scopus 로고    scopus 로고
    • Predecisional distortion of evidence as a consequence of real-time audit review
    • Wilks, T. J. 2002. Predecisional distortion of evidence as a consequence of real-time audit review. The Accounting Review 77 (1): 51-71.
    • (2002) The Accounting Review , vol.77 , Issue.1 , pp. 51-71
    • Wilks, T.J.1
  • 269
    • 4644253314 scopus 로고    scopus 로고
    • Decomposition of fraud-risk assessments and auditors' sensitivity to fraud-cues
    • Wilks, T. J., and M. F. Zimbelman. 2004. Decomposition of fraud-risk assessments and auditors' sensitivity to fraud-cues. Contemporary Accounting Research 21 (3): 719-745.
    • (2004) Contemporary Accounting Research , vol.21 , Issue.3 , pp. 719-745
    • Wilks, T.J.1    Zimbelman, M.F.2
  • 270
    • 0000483248 scopus 로고
    • Identifying audit adjustments with attention-directing procedures
    • Wright, A., and R. H. Ashton. 1989. Identifying audit adjustments with attention-directing procedures. The Accounting Review 64 (4): 710-728.
    • (1989) The Accounting Review , vol.64 , Issue.4 , pp. 710-728
    • Wright, A.1    Ashton, R.H.2
  • 271
    • 0002117120 scopus 로고    scopus 로고
    • The effect of industry experience on hypothesis generation and audit planning decisions
    • Wright, S., and A. M. Wright. 1997. The effect of industry experience on hypothesis generation and audit planning decisions. Behavioral Research in Accounting 9: 273-294.
    • (1997) Behavioral Research In Accounting , vol.9 , pp. 273-294
    • Wright, S.1    Wright, A.M.2
  • 273
    • 0034134918 scopus 로고    scopus 로고
    • Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures
    • Yip-Ow, J., and H. T. Tan. 2000. Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures. Accounting, Organizations and Society 25 (2): 203-215.
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.2 , pp. 203-215
    • Yip-Ow, J.1    Tan, H.T.2
  • 274
    • 20144362724 scopus 로고    scopus 로고
    • The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions
    • (Supplement)
    • Zimbelman, M. F. 1997. The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research 35 (Supplement): 75-97.
    • (1997) Journal of Accounting Research , vol.35 , pp. 75-97
    • Zimbelman, M.F.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.