-
1
-
-
0038345670
-
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
-
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
-
-
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
-
-
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
-
-
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
-
-
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
-
-
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
-
-
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
-
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
-
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
-
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
-
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
-
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
-
17
-
-
33747268060
-
The joint determination of audit fees, non-audit fees, and abnormal accruals
-
Antle, R. E. A. Gordon, G. Narayanamoorthy, and L. Zhou. 2006. The joint determination of audit fees, non-audit fees, and abnormal accruals. Review of Quantitative Finance and Accounting 27 (3): 235-266.
-
(2006)
Review of Quantitative Finance and Accounting
, vol.27
, Issue.3
, pp. 235-266
-
-
Antle, R.1
Gordon, E.A.2
Narayanamoorthy, G.3
Zhou, L.4
-
18
-
-
0000070121
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
39
-
-
0004056274
-
-
New York, NY: KPMG LLP
-
Bell, T. B., F. Marrs, I. Solomon, and H. Thomas. 1997. Auditing Organizations Through a StrategicSystems Lens. New York, NY: KPMG LLP.
-
(1997)
Auditing Organizations Through a Strategicsystems Lens
-
-
Bell, T.B.1
Marrs, F.2
Solomon, I.3
Thomas, H.4
-
40
-
-
0039975586
-
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
-
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
-
42
-
-
33751580848
-
-
New York, NY: KPMG LLP
-
Bell, T. B., and J. V. Carcello, M. E. Peecher, and I. Solomon. 2005. The 21st Century Public Company Audit. New York, NY: KPMG LLP.
-
(2005)
The 21st Century Public Company Audit
-
-
Bell, T.B.1
Carcello, J.V.2
Peecher, M.E.3
Solomon, I.4
-
43
-
-
0002358463
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
52
-
-
21144459201
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
64
-
-
24944527538
-
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
-
-
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
-
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
-
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
-
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
-
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
-
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
-
72
-
-
77249095236
-
-
Working paper, Florida State University
-
Carpenter, T., C. Durtschi, and L. M. Gaynor. 2002. The role of experience in professional skepticism, knowledge acquisition, and fraud detection. Working paper, Florida State University.
-
(2002)
The Role of Experience In Professional Skepticism, Knowledge Acquisition, and Fraud Detection
-
-
Carpenter, T.1
Durtschi, C.2
Gaynor, L.M.3
-
73
-
-
3142654778
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
143
-
-
3142752117
-
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
-
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
-
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
-
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
-
148
-
-
20144379666
-
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
-
150
-
-
0036013281
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
-
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
-
-
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
-
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
-
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
-
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
-
224
-
-
77249086802
-
-
Working paper, Universities of Lethbridge, Waterloo, and Regina
-
Rennie, M., L. Kopp, and W. M. Lemon. 2007. Exploring trust and the auditor-client relationship. Working paper, Universities of Lethbridge, Waterloo, and Regina.
-
(2007)
Exploring Trust and The Auditor-client Relationship
-
-
Rennie, M.1
Kopp, L.2
Lemon, W.M.3
-
226
-
-
0001045408
-
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
-
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
-
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
-
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
-
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
-
-
77249179373
-
The distortion of product information during brand choice
-
Russo, J. E., V. H. Medvec, and M. G. Meloy. 1996. The distortion of product information during brand choice. JMR, Journal of Marketing Research 35 (4): 438-452.
-
(1996)
Jmr, Journal of Marketing Research
, vol.35
, Issue.4
, pp. 438-452
-
-
Russo, J.E.1
Medvec, V.H.2
Meloy, M.G.3
-
232
-
-
0033884694
-
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
-
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
-
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
-
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
-
-
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
-
-
-
238
-
-
84986160785
-
Effects of personal values on auditors' ethical decisions
-
Shafer, W. E., R. E. Morris, and A. A. Ketchand. 2001. Effects of personal values on auditors' ethical decisions. Accounting, Auditing & Accountability Journal 14 (3): 254-277.
-
(2001)
Accounting, Auditing & Accountability Journal
, vol.14
, Issue.3
, pp. 254-277
-
-
Shafer, W.E.1
Morris, R.E.2
Ketchand, A.A.3
-
239
-
-
0039326136
-
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
-
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
-
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
-
243
-
-
0033240449
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
|