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Volumn 24, Issue 1, 2012, Pages 73-90

Internal control assessment and interference effects

Author keywords

Auditor judgment; Interference; Internal control evaluation

Indexed keywords


EID: 84857490477     PISSN: 10504753     EISSN: 15588009     Source Type: Journal    
DOI: 10.2308/bria-10074     Document Type: Article
Times cited : (11)

References (17)
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    • Bierstaker, J. L. 2003. Auditor recall and evaluation of internal control information: Does task-specific knowledge mitigate part-list interference? Managerial Auditing Journal 18 (1/2): 90-100.
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    • Bierstaker, J.L.1
  • 3
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  • 4
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  • 5
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    • Auditors' generation of diagnostic hypotheses in response to a superior's suggestion: Interference effects
    • Church, B., and A. Schneider. 1993. Auditors' generation of diagnostic hypotheses in response to a superior's suggestion: Interference effects. Contemporary Accounting Research 10: 333-350.
    • (1993) Contemporary Accounting Research , vol.10 , pp. 333-350
    • Church, B.1    Schneider, A.2
  • 6
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    • Committee of Sponsoring Organizations of the Treadway Commission (COSO), New York, NY: COSO
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO). 1994. Report of the National Commission on Fraudulent Financial Reporting. New York, NY: COSO.
    • (1994) Report of the National Commission On Fraudulent Financial Reporting
  • 8
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    • Framing and presentation mode effects in professional judgment: Auditors' internal control judgments and substantive testing decisions
    • Emby, C. 1995. Framing and presentation mode effects in professional judgment: Auditors' internal control judgments and substantive testing decisions. Auditing: A Journal of Practice & Theory 13 (Supplement): 102-115.
    • (1995) Auditing: A Journal of Practice & Theory , vol.13 , Issue.SUPPL. , pp. 102-115
    • Emby, C.1
  • 9
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    • Frederick, D. M. 1991. Auditors' representation and retrieval of internal control knowledge. The Accounting Review 66 (April): 240-258.
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  • 10
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    • The impact of an auditor's initial hypothesis on subsequent performance at identifying actual errors
    • Heiman-Hoffman, V., D. Moser, and J. Joseph. 1995. The impact of an auditor's initial hypothesis on subsequent performance at identifying actual errors. Contemporary Accounting Research 11 (2): 763-779.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 763-779
    • Heiman-Hoffman, V.1    Moser, D.2    Joseph, J.3
  • 11
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  • 12
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    • Auditors' memory of internal control information: The effect of documentation preparation versus review
    • Kopp, L. S., and J. L. Bierstaker. 2006. Auditors' memory of internal control information: The effect of documentation preparation versus review. Advances in Accounting Behavioral Research 9: 27-50.
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    • Kopp, L.S.1    Bierstaker, J.L.2
  • 13
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  • 14
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    • An analysis of audit deficiencies based on PCAOB inspection reports issued During 2005
    • Roybark, H. M. 2006. An Analysis of Audit Deficiencies Based on PCAOB Inspection Reports Issued During 2005. Journal of Accounting, Ethics & Public Policy 6 (2): 125-154.
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  • 17
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    • The effect of experience on the auditor's organization and amount of knowledge
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    • Tubbs, R. M. 1992. The effect of experience on the auditor's organization and amount of knowledge. The Accounting Review 67 (October): 783-801.
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.