메뉴 건너뛰기




Volumn 37, Issue 2, 2012, Pages 95-115

Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84858296855     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2011.11.001     Document Type: Article
Times cited : (39)

References (102)
  • 1
    • 84952111295 scopus 로고
    • American Accounting Association (AAA)
    • A statement of basic auditing concepts (ASOBAC). Sarasota, FL: American Accounting Association.
    • American Accounting Association (AAA) (1973). A statement of basic auditing concepts (ASOBAC). Sarasota, FL: American Accounting Association.
    • (1973)
  • 2
    • 84858287279 scopus 로고    scopus 로고
    • Association of Certified Fraud Examiners (ACFE)
    • Report to the nation 2008. Austin, TX: ACFE.
    • Association of Certified Fraud Examiners (ACFE) (2008). Report to the nation 2008. Austin, TX: ACFE.
    • (2008)
  • 3
    • 78149305212 scopus 로고    scopus 로고
    • How do audit workpaper reviewers cope with the conflicting pressures of detecting misstatements and balancing client workloads?
    • Agoglia C.P., Brazel J.F., Hatfield R.C., Jackson S.B. How do audit workpaper reviewers cope with the conflicting pressures of detecting misstatements and balancing client workloads?. Auditing: A Journal of Practice & Theory 2010, 29(2):27-43.
    • (2010) Auditing: A Journal of Practice & Theory , vol.29 , Issue.2 , pp. 27-43
    • Agoglia, C.P.1    Brazel, J.F.2    Hatfield, R.C.3    Jackson, S.B.4
  • 4
    • 81455141177 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA)
    • Statements on Auditing Standards (SAS) No. 1. Due professional care in the performance of work.
    • American Institute of Certified Public Accountants (AICPA). Statements on Auditing Standards (SAS) No. 1. Due professional care in the performance of work.
  • 5
    • 81455141177 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA)
    • Statements on Auditing Standards (SAS) No. 109. Understanding the entity and its environment and assessing the risks of material misstatement.
    • American Institute of Certified Public Accountants (AICPA). Statements on Auditing Standards (SAS) No. 109. Understanding the entity and its environment and assessing the risks of material misstatement.
  • 6
    • 81455141177 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA)
    • Statements on Auditing Standards (SAS) No. 110. Performing audit procedures in response to assessed risks and evaluating the audit evidence obtained.
    • American Institute of Certified Public Accountants (AICPA). Statements on Auditing Standards (SAS) No. 110. Performing audit procedures in response to assessed risks and evaluating the audit evidence obtained.
  • 7
    • 84858294479 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)
    • Commission on auditors' responsibilities. Report, conclusions and recommendations, New York, AICPA.
    • American Institute of Certified Public Accountants (AICPA) (1978). Commission on auditors' responsibilities. Report, conclusions and recommendations, New York, AICPA.
    • (1978)
  • 8
    • 81455141177 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA)
    • Statements on Auditing Standards (SAS) No. 99. Consideration of fraud in a financial statement audit.
    • American Institute of Certified Public Accountants (AICPA). Statements on Auditing Standards (SAS) No. 99. Consideration of fraud in a financial statement audit.
  • 10
    • 0001834529 scopus 로고
    • Conservatism and auditor-client negotiation
    • Antle R., Nalebuff B. Conservatism and auditor-client negotiation. Journal of Accounting Research 1991, 29(Suppl.):31-54.
    • (1991) Journal of Accounting Research , vol.29 , Issue.SUPPL. , pp. 31-54
    • Antle, R.1    Nalebuff, B.2
  • 11
    • 0031281060 scopus 로고    scopus 로고
    • Hypothesis revision strategies in conducting analytical procedures
    • Asare S., Wright A. Hypothesis revision strategies in conducting analytical procedures. Accounting, Organizations and Society 1997, 22(8):737-755.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.8 , pp. 737-755
    • Asare, S.1    Wright, A.2
  • 12
    • 84858298466 scopus 로고
    • Auditing Research Foundation
    • A framework for auditing research. London, Institute of Chartered Accountants in England and Wales.
    • Auditing Research Foundation (1989). A framework for auditing research. London, Institute of Chartered Accountants in England and Wales.
    • (1989)
  • 13
    • 84858280168 scopus 로고
    • Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia
    • A research study on financial reporting and auditing - Bridging the expectation gap
    • Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia (1994). A research study on financial reporting and auditing - Bridging the expectation gap.
    • (1994)
  • 14
    • 0000044479 scopus 로고
    • Optimal contracts with a utility maximizing auditor
    • Baiman S., Evans J.H., Noel J. Optimal contracts with a utility maximizing auditor. Journal of Accounting Research 1987, 25(2):217-244.
    • (1987) Journal of Accounting Research , vol.25 , Issue.2 , pp. 217-244
    • Baiman, S.1    Evans, J.H.2    Noel, J.3
  • 15
    • 0034305673 scopus 로고    scopus 로고
    • Prediction and control as determinants of behavioural uncertainty: Effects on task performance and heart rate reactivity
    • Baker S.R., Stephenson D. Prediction and control as determinants of behavioural uncertainty: Effects on task performance and heart rate reactivity. Integrative Physiological and Behavioral Science 2000, 35(4):235-250.
    • (2000) Integrative Physiological and Behavioral Science , vol.35 , Issue.4 , pp. 235-250
    • Baker, S.R.1    Stephenson, D.2
  • 16
    • 0000787258 scopus 로고
    • Crime and punishment: An economic approach
    • Becker G.S. Crime and punishment: An economic approach. Journal of Political Economy 1968, 78(2):169-217.
    • (1968) Journal of Political Economy , vol.78 , Issue.2 , pp. 169-217
    • Becker, G.S.1
  • 17
  • 18
    • 3142517078 scopus 로고    scopus 로고
    • The strategic-systems approach to auditing
    • In T. Bell, & I. Solomon (Eds.), Cases in strategic systems auditing: KPMG and University of Illinois at Urbana-Champaign Business Measurement Case Development and Research Program. KPMG LLP
    • Bell, T. B., Peecher, M. E., & Solomon, I. (2005). The strategic-systems approach to auditing. In T. Bell, & I. Solomon (Eds.), Cases in strategic systems auditing: KPMG and University of Illinois at Urbana-Champaign Business Measurement Case Development and Research Program (pp. 1-34). KPMG LLP.
    • (2005) , pp. 1-34
    • Bell, T.B.1    Peecher, M.E.2    Solomon, I.3
  • 19
    • 20144381985 scopus 로고    scopus 로고
    • Discussion of an experimental investigation of auditor-auditee interaction under ambiguity
    • Bloomfield R. Discussion of an experimental investigation of auditor-auditee interaction under ambiguity. Journal of Accounting Research 1999, 37(Suppl.):157-165.
    • (1999) Journal of Accounting Research , vol.37 , Issue.SUPPL. , pp. 157-165
    • Bloomfield, R.1
  • 20
    • 84943994936 scopus 로고
    • Interpersonal deception: I. Deceivers' reaction to receivers' suspicions and probing
    • Buller D., Strzyzewski K., Comstock J. Interpersonal deception: I. Deceivers' reaction to receivers' suspicions and probing. Communication Monographs 1991, 58:1-24.
    • (1991) Communication Monographs , vol.58 , pp. 1-24
    • Buller, D.1    Strzyzewski, K.2    Comstock, J.3
  • 21
    • 84986366158 scopus 로고
    • Interpersonal deception IV. Effects of suspicion on perceived communication and nonverbal behaviour dynamics
    • Burgoon J.K., Buller D.B., Dillman L., Walther J.B. Interpersonal deception IV. Effects of suspicion on perceived communication and nonverbal behaviour dynamics. Human Communication Research 1995, 22(2):163-196.
    • (1995) Human Communication Research , vol.22 , Issue.2 , pp. 163-196
    • Burgoon, J.K.1    Buller, D.B.2    Dillman, L.3    Walther, J.B.4
  • 22
    • 0030201357 scopus 로고    scopus 로고
    • Testing interpersonal deception theory: Effects of suspicion on communication behaviours and perceptions
    • Burgoon J.K., Buller D.B., Ebesu A.S., White C.H., Rockwell P.A. Testing interpersonal deception theory: Effects of suspicion on communication behaviours and perceptions. Communication Theory 1996, 6(3):243-267.
    • (1996) Communication Theory , vol.6 , Issue.3 , pp. 243-267
    • Burgoon, J.K.1    Buller, D.B.2    Ebesu, A.S.3    White, C.H.4    Rockwell, P.A.5
  • 23
    • 36749011293 scopus 로고    scopus 로고
    • Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99
    • Carpenter T. Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99. The Accounting Review 2007, 82(5):1119-1140.
    • (2007) The Accounting Review , vol.82 , Issue.5 , pp. 1119-1140
    • Carpenter, T.1
  • 24
    • 84878340210 scopus 로고    scopus 로고
    • Professional scepticism: The effects of a partner's influence and the presence of fraud on auditors' fraud judgments and actions
    • Working paper.
    • Carpenter, T., & Reimers, J. (2009). Professional scepticism: The effects of a partner's influence and the presence of fraud on auditors' fraud judgments and actions. Working paper.
    • (2009)
    • Carpenter, T.1    Reimers, J.2
  • 26
    • 84858278097 scopus 로고
    • Canadian Institute of Chartered Accountants (CICA)
    • Report of the commission to study the public's expectations of audits (MacDonald Commission), Toronto, CICA.
    • Canadian Institute of Chartered Accountants (CICA) (1988). Report of the commission to study the public's expectations of audits (MacDonald Commission), Toronto, CICA.
    • (1988)
  • 27
    • 84858278098 scopus 로고    scopus 로고
    • Canadian Institute of Chartered Accountants (CICA)
    • Audit enquiry: Seeking more reliable evidence from audit enquiry. Toronto, CICA.
    • Canadian Institute of Chartered Accountants (CICA) (2000). Audit enquiry: Seeking more reliable evidence from audit enquiry. Toronto, CICA.
    • (2000)
  • 28
    • 0002496027 scopus 로고    scopus 로고
    • Measuring the ethical awareness and ethical orientation of Canadian auditors
    • Cohen J.R., Pant L.W., Sharp D.J. Measuring the ethical awareness and ethical orientation of Canadian auditors. Behavioral Research in Accounting 1996, 8(Suppl.):98-119.
    • (1996) Behavioral Research in Accounting , vol.8 , Issue.SUPPL. , pp. 98-119
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 29
    • 37549001353 scopus 로고    scopus 로고
    • Project earnings manipulation: An ethics case based on agency theory
    • Cohen J.R., Pant L.W., Sharp D.J. Project earnings manipulation: An ethics case based on agency theory. Issues in Accounting Education 2000, 15(1):89-104.
    • (2000) Issues in Accounting Education , vol.15 , Issue.1 , pp. 89-104
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 31
    • 54349116502 scopus 로고    scopus 로고
    • Investigating unethical decisions at work: Justification and emotion in dilemma resolution
    • Coughlan R., Connolly T. Investigating unethical decisions at work: Justification and emotion in dilemma resolution. Journal of Managerial Issues 2008, 20(3):348-365.
    • (2008) Journal of Managerial Issues , vol.20 , Issue.3 , pp. 348-365
    • Coughlan, R.1    Connolly, T.2
  • 32
    • 0036547188 scopus 로고    scopus 로고
    • Rethinking the probative value of evidence: Base rates, intuitive profiling, and the " postdiction" of behaviour
    • Davis D., Follette W.C. Rethinking the probative value of evidence: Base rates, intuitive profiling, and the " postdiction" of behaviour. Law and Human Behavior 2002, 26(2):133-158.
    • (2002) Law and Human Behavior , vol.26 , Issue.2 , pp. 133-158
    • Davis, D.1    Follette, W.C.2
  • 33
    • 85050415825 scopus 로고    scopus 로고
    • Advertising against crime: The potential impact of publicity in crime prevention
    • Decker S. Advertising against crime: The potential impact of publicity in crime prevention. Criminology & Public Policy 2003, 2(3):525-530.
    • (2003) Criminology & Public Policy , vol.2 , Issue.3 , pp. 525-530
    • Decker, S.1
  • 35
    • 3142549837 scopus 로고    scopus 로고
    • The incidence and detection of misstatements: A review and integration of archival research
    • Eilifsen A., Messier W.F. The incidence and detection of misstatements: A review and integration of archival research. Journal of Accounting Literature 2000, 19:1-43.
    • (2000) Journal of Accounting Literature , vol.19 , pp. 1-43
    • Eilifsen, A.1    Messier, W.F.2
  • 36
    • 0034575819 scopus 로고    scopus 로고
    • Feeling " holier than thou": Are self-serving assessments produced by errors in self- or social prediction?
    • Epley N., Dunning D. Feeling " holier than thou": Are self-serving assessments produced by errors in self- or social prediction?. Journal of Personality and Social Psychology 2000, 79(6):861-975.
    • (2000) Journal of Personality and Social Psychology , vol.79 , Issue.6 , pp. 861-975
    • Epley, N.1    Dunning, D.2
  • 37
    • 0001936936 scopus 로고
    • Strategic considerations in auditing
    • Fellingham J., Newman P. Strategic considerations in auditing. The Accounting Review 1985, 60(4):634-650.
    • (1985) The Accounting Review , vol.60 , Issue.4 , pp. 634-650
    • Fellingham, J.1    Newman, P.2
  • 39
    • 0002480169 scopus 로고
    • Detection probability and taxpayer compliance: A review of the literature
    • Fischer C.M., Wartick M., Mark M.M. Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature 1992, 11:1-46.
    • (1992) Journal of Accounting Literature , vol.11 , pp. 1-46
    • Fischer, C.M.1    Wartick, M.2    Mark, M.M.3
  • 40
    • 21144473928 scopus 로고
    • Social desirability bias and the validity of indirect questioning
    • Fisher R.J. Social desirability bias and the validity of indirect questioning. Journal of Consumer Research 1993, 20(2):303-315.
    • (1993) Journal of Consumer Research , vol.20 , Issue.2 , pp. 303-315
    • Fisher, R.J.1
  • 41
    • 0040309933 scopus 로고    scopus 로고
    • Removing social desirability bias with indirect questioning: Is the cure worse than the disease?
    • Fisher R.J., Tellis G.J. Removing social desirability bias with indirect questioning: Is the cure worse than the disease?. Advances in Consumer Research 1998, 15(25):563-567.
    • (1998) Advances in Consumer Research , vol.15 , Issue.25 , pp. 563-567
    • Fisher, R.J.1    Tellis, G.J.2
  • 42
    • 0030663016 scopus 로고    scopus 로고
    • Perceptual deterrence and the mediating effect of internalized norms among inner-city teenagers
    • Foglia W.D. Perceptual deterrence and the mediating effect of internalized norms among inner-city teenagers. Journal of Research in Crime and Delinquency 1997, 34(4):414-442.
    • (1997) Journal of Research in Crime and Delinquency , vol.34 , Issue.4 , pp. 414-442
    • Foglia, W.D.1
  • 45
    • 84858278099 scopus 로고    scopus 로고
    • Evidentiary triangulation in an electronic audit workpaper environment
    • Working paper.
    • Harding, N., & Wong, R. (2009). Evidentiary triangulation in an electronic audit workpaper environment. Working paper.
    • (2009)
    • Harding, N.1    Wong, R.2
  • 46
    • 77956595519 scopus 로고    scopus 로고
    • Measuring professional skepticism to provide a link to skeptical behaviors
    • Working paper, Baylor University.
    • Hurtt, R. K., Eining, M., & Plumlee, D. (2009). Measuring professional skepticism to provide a link to skeptical behaviors. Working paper, Baylor University.
    • (2009)
    • Hurtt, R.K.1    Eining, M.2    Plumlee, D.3
  • 47
    • 84858287088 scopus 로고    scopus 로고
    • International Auditing and Assurance Standards Board (IAASB)
    • International standards of auditing (ISA) No. 200. Objective and general principles governing an audit of financial statements.
    • International Auditing and Assurance Standards Board (IAASB). International standards of auditing (ISA) No. 200. Objective and general principles governing an audit of financial statements.
  • 48
    • 84858287088 scopus 로고    scopus 로고
    • International Auditing and Assurance Standards Board (IAASB)
    • International standards of auditing (ISA) No. 240. The auditor's responsibility to consider fraud in an audit of financial statements.
    • International Auditing and Assurance Standards Board (IAASB). International standards of auditing (ISA) No. 240. The auditor's responsibility to consider fraud in an audit of financial statements.
  • 49
    • 84858287088 scopus 로고    scopus 로고
    • International Auditing and Assurance Standards Board (IAASB)
    • International standards of auditing (ISA) No. 315. Understanding the entity and its environment and assessing the risks of material misstatement.
    • International Auditing and Assurance Standards Board (IAASB). International standards of auditing (ISA) No. 315. Understanding the entity and its environment and assessing the risks of material misstatement.
  • 50
    • 84858289754 scopus 로고    scopus 로고
    • International Auditing and Assurance Standards Board (IAASB)
    • International standards of auditing (ISA) No. 330. Performing procedures in response to assessed risks.
    • International Auditing and Assurance Standards Board (IAASB). International standards of auditing (ISA) No. 330. Performing procedures in response to assessed risks.
  • 51
    • 84858289754 scopus 로고    scopus 로고
    • International Auditing and Assurance Standards Board (IAASB)
    • International standards of auditing (ISA) No. 500. Audit evidence.
    • International Auditing and Assurance Standards Board (IAASB). International standards of auditing (ISA) No. 500. Audit evidence.
  • 52
    • 0034134548 scopus 로고    scopus 로고
    • Controlling social-desirability bias via method factors of direct and indirect questioning in structural equation models
    • Jo M.S. Controlling social-desirability bias via method factors of direct and indirect questioning in structural equation models. Psychology and Marketing 2000, 17(2):137-148.
    • (2000) Psychology and Marketing , vol.17 , Issue.2 , pp. 137-148
    • Jo, M.S.1
  • 53
    • 34247111292 scopus 로고    scopus 로고
    • Organizational commitment and auditors in public accounting
    • Kalbers L.P., Cenker W.J. Organizational commitment and auditors in public accounting. Managerial Auditing Journal 2007, 22(4):354-375.
    • (2007) Managerial Auditing Journal , vol.22 , Issue.4 , pp. 354-375
    • Kalbers, L.P.1    Cenker, W.J.2
  • 55
    • 0035218178 scopus 로고    scopus 로고
    • The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures
    • Knapp C.A., Knapp M.C. The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, Organizations and Society 2001, 26(1):25-37.
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.1 , pp. 25-37
    • Knapp, C.A.1    Knapp, M.C.2
  • 57
    • 78349310489 scopus 로고    scopus 로고
    • The battle against fraud: Seeking the accounting profession's support
    • Kranacher M.J. The battle against fraud: Seeking the accounting profession's support. The CPA Journal 2006, 76(9):16-21.
    • (2006) The CPA Journal , vol.76 , Issue.9 , pp. 16-21
    • Kranacher, M.J.1
  • 58
    • 84858280167 scopus 로고    scopus 로고
    • Gathering evidence through enquiry: A process improvement focus
    • Ryerson University, Working paper.
    • Liu, G. (2011). Gathering evidence through enquiry: A process improvement focus. Ryerson University, Working paper.
    • (2011)
    • Liu, G.1
  • 59
    • 35448946463 scopus 로고    scopus 로고
    • Individual perceptions of the criminal justice system
    • Lochner L. Individual perceptions of the criminal justice system. American Economic Review 2007, 97(1):444-460.
    • (2007) American Economic Review , vol.97 , Issue.1 , pp. 444-460
    • Lochner, L.1
  • 60
    • 33745607561 scopus 로고    scopus 로고
    • Survey design features influencing response rates in web surveys
    • The international conference on improving surveys proceedings.
    • Manfreda, K., & Vehovar, V. (2002). Survey design features influencing response rates in web surveys. The international conference on improving surveys proceedings.
    • (2002)
    • Manfreda, K.1    Vehovar, V.2
  • 61
    • 33747329166 scopus 로고    scopus 로고
    • CPAs' perceptions of the impact of SAS 99
    • Marczewski D., Akers M. CPAs' perceptions of the impact of SAS 99. The CPA Journal 2005, 75(6):38-40.
    • (2005) The CPA Journal , vol.75 , Issue.6 , pp. 38-40
    • Marczewski, D.1    Akers, M.2
  • 63
    • 41149086931 scopus 로고    scopus 로고
    • Auditor-client management relationships and roles in negotiating financial reporting
    • McCracken S., Salterio S., Gibbins M. Auditor-client management relationships and roles in negotiating financial reporting. Accounting, Organizations and Society 2008, 33(4/5):362-383.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.4-5 , pp. 362-383
    • McCracken, S.1    Salterio, S.2    Gibbins, M.3
  • 64
    • 30944443009 scopus 로고    scopus 로고
    • Increase your fraud auditing effectiveness by being unpredictable!
    • McKee T.E. Increase your fraud auditing effectiveness by being unpredictable!. Managerial Auditing Journal 2006, 21(1/2):224-231.
    • (2006) Managerial Auditing Journal , vol.21 , Issue.1-2 , pp. 224-231
    • McKee, T.E.1
  • 65
    • 0035737668 scopus 로고    scopus 로고
    • Putting severity of punishment back in the deterrence package
    • Mendes S., McDonald M. Putting severity of punishment back in the deterrence package. Policy Studies Journal 2001, 29(4):588-610.
    • (2001) Policy Studies Journal , vol.29 , Issue.4 , pp. 588-610
    • Mendes, S.1    McDonald, M.2
  • 66
    • 33747339800 scopus 로고    scopus 로고
    • Auditor identification of fraud risk factors and their impact on audit programs
    • Mock T.J., Turner J.L. Auditor identification of fraud risk factors and their impact on audit programs. International Journal of Auditing 2005, 9:59-77.
    • (2005) International Journal of Auditing , vol.9 , pp. 59-77
    • Mock, T.J.1    Turner, J.L.2
  • 67
    • 0003094230 scopus 로고
    • An exploratory study of auditors' evidential planning judgments
    • Mock T.J., Wright A. An exploratory study of auditors' evidential planning judgments. Auditing: A Journal of Practice & Theory 1993, 12(2):39-61.
    • (1993) Auditing: A Journal of Practice & Theory , vol.12 , Issue.2 , pp. 39-61
    • Mock, T.J.1    Wright, A.2
  • 69
    • 0012801298 scopus 로고    scopus 로고
    • Integrating celerity, impulsivity, and extralegal sanction threats into a model of general deterrence: Theory and evidence
    • Nagin D., Pogarsky G. Integrating celerity, impulsivity, and extralegal sanction threats into a model of general deterrence: Theory and evidence. Criminology 2001, 39(4):865-892.
    • (2001) Criminology , vol.39 , Issue.4 , pp. 865-892
    • Nagin, D.1    Pogarsky, G.2
  • 70
    • 77249169944 scopus 로고    scopus 로고
    • A model and literature review of professional scepticism in auditing
    • Nelson M. A model and literature review of professional scepticism in auditing. Auditing: A Journal of Practice & Theory 2009, 28(4):1-34.
    • (2009) Auditing: A Journal of Practice & Theory , vol.28 , Issue.4 , pp. 1-34
    • Nelson, M.1
  • 71
    • 0003963794 scopus 로고    scopus 로고
    • Panel on Audit Effectiveness (PAE)
    • The panel on audit effectiveness: Report and recommendations. Stamford, CT: Public Oversight Board.
    • Panel on Audit Effectiveness (PAE) (2000). The panel on audit effectiveness: Report and recommendations. Stamford, CT: Public Oversight Board.
    • (2000)
  • 72
    • 0141782223 scopus 로고    scopus 로고
    • An empirical investigation of the influence of selected personal, organizational and moral intensity factors on ethical decision making
    • Paolillo J.G.P., Vitell S.J. An empirical investigation of the influence of selected personal, organizational and moral intensity factors on ethical decision making. Journal of Business Ethics 2002, 35(1):65-74.
    • (2002) Journal of Business Ethics , vol.35 , Issue.1 , pp. 65-74
    • Paolillo, J.G.P.1    Vitell, S.J.2
  • 73
    • 79953278036 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB)
    • PCAOB Release No. 2007-001 Observations on auditors' implementation of PCAOB standards relating to auditors' responsibilities with respect to fraud. Washington, DC: PCAOB (January 22).
    • Public Company Accounting Oversight Board (PCAOB) (2007). PCAOB Release No. 2007-001 Observations on auditors' implementation of PCAOB standards relating to auditors' responsibilities with respect to fraud. Washington, DC: PCAOB (January 22).
    • (2007)
  • 74
    • 33847607191 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB)
    • Auditing Standard (AS) No. 13. The Auditor's Responses to the Risks of Material Misstatement.
    • Public Company Accounting Oversight Board (PCAOB). Auditing Standard (AS) No. 13. The Auditor's Responses to the Risks of Material Misstatement.
  • 75
    • 84858279150 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB)
    • Release PCAOB Release No. 2008-008: Report on the PCAOB's 2004, 2005, 2006, and 2007 inspections of domestic annually inspected firms. Washington, DC: PCAOB (December 5).
    • Public Company Accounting Oversight Board (PCAOB) (2008). Release PCAOB Release No. 2008-008: Report on the PCAOB's 2004, 2005, 2006, and 2007 inspections of domestic annually inspected firms. Washington, DC: PCAOB (December 5).
    • (2008)
  • 76
    • 84858279150 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB)
    • Release PCAOB Release No. 2008-006: Proposed auditing , Washington, DC: PCAOB (October 21).
    • Public Company Accounting Oversight Board (PCAOB) (2008). Release PCAOB Release No. 2008-006: Proposed auditing standards related to the auditor's assessment of and response to risk. Washington, DC: PCAOB (October 21).
    • (2008)
  • 79
    • 0039613957 scopus 로고    scopus 로고
    • Auditor attention to and judgments of aggressive financial reporting
    • Phillips F. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research 1999, 37(1):167-189.
    • (1999) Journal of Accounting Research , vol.37 , Issue.1 , pp. 167-189
    • Phillips, F.1
  • 80
    • 17744384398 scopus 로고    scopus 로고
    • Auditors' responsibility for fraud detection
    • Ramos M. Auditors' responsibility for fraud detection. Journal of Accountancy 2003, 195(1):28-35.
    • (2003) Journal of Accountancy , vol.195 , Issue.1 , pp. 28-35
    • Ramos, M.1
  • 81
    • 0000805916 scopus 로고
    • Towards the development of a multidimensional scale for improving evaluation of business ethics
    • Reidenbach R., Robin D. Towards the development of a multidimensional scale for improving evaluation of business ethics. Journal of Business Ethics 1990, 9:871-879.
    • (1990) Journal of Business Ethics , vol.9 , pp. 871-879
    • Reidenbach, R.1    Robin, D.2
  • 82
    • 0001198982 scopus 로고
    • The consequences of adjustment for a concomitant variable that has been affected by the treatment
    • Rosenbaum P.R. The consequences of adjustment for a concomitant variable that has been affected by the treatment. Journal of Royal Statistical Society Series A (General) 1984, 147(5):656-666.
    • (1984) Journal of Royal Statistical Society Series A (General) , vol.147 , Issue.5 , pp. 656-666
    • Rosenbaum, P.R.1
  • 84
    • 84888399674 scopus 로고    scopus 로고
    • Securities and Exchange Commission (SEC)
    • SEC Staff Accounting Bulletin (SAB): No. 99 - Materiality.
    • Securities and Exchange Commission (SEC). SEC Staff Accounting Bulletin (SAB): No. 99 - Materiality.
  • 85
    • 0345778233 scopus 로고    scopus 로고
    • Deterrence and the base rate fallacy: An examination of perceived certainty
    • Scheider M. Deterrence and the base rate fallacy: An examination of perceived certainty. Justice Quarterly 2001, 18(1):63-86.
    • (2001) Justice Quarterly , vol.18 , Issue.1 , pp. 63-86
    • Scheider, M.1
  • 86
    • 0348023992 scopus 로고
    • A test of audit deterrent to financial reporting irregularities using the randomized response technique
    • Schneider A., Wilner N. A test of audit deterrent to financial reporting irregularities using the randomized response technique. The Accounting Review 1990, 65(3):668-681.
    • (1990) The Accounting Review , vol.65 , Issue.3 , pp. 668-681
    • Schneider, A.1    Wilner, N.2
  • 88
    • 0007084199 scopus 로고    scopus 로고
    • Ethics, experience and professional skepticism: A situational analysis
    • Shaub M.K., Lawrence J.E. Ethics, experience and professional skepticism: A situational analysis. Behavioral Research in Accounting 1996, 8(Suppl.):124-157.
    • (1996) Behavioral Research in Accounting , vol.8 , Issue.SUPPL. , pp. 124-157
    • Shaub, M.K.1    Lawrence, J.E.2
  • 91
    • 0001161932 scopus 로고
    • Self-serving biases in person perception: A re-examination of projection as a mechanism of defense
    • Sherwood G.G. Self-serving biases in person perception: A re-examination of projection as a mechanism of defense. Psychological Bulletin 1981, 90(3):445-459.
    • (1981) Psychological Bulletin , vol.90 , Issue.3 , pp. 445-459
    • Sherwood, G.G.1
  • 92
    • 33750902762 scopus 로고    scopus 로고
    • Why drug testing in elite sport does not work: Perceptual deterrence theory and the role of personal moral beliefs
    • Strelan P., Boeckmann R.J. Why drug testing in elite sport does not work: Perceptual deterrence theory and the role of personal moral beliefs. Journal of Applied Social Psychology 2006, 36(12):2909-2934.
    • (2006) Journal of Applied Social Psychology , vol.36 , Issue.12 , pp. 2909-2934
    • Strelan, P.1    Boeckmann, R.J.2
  • 93
    • 34548847985 scopus 로고    scopus 로고
    • Sensitive questions in surveys
    • Tourangeau R., Yan T. Sensitive questions in surveys. Psychological Bulletin 2007, 133(5):859-883.
    • (2007) Psychological Bulletin , vol.133 , Issue.5 , pp. 859-883
    • Tourangeau, R.1    Yan, T.2
  • 94
    • 0000591376 scopus 로고
    • Ethical decision making in organizations: A person-situation interactionist model
    • Trevino L. Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review 1986, 11:601-617.
    • (1986) Academy of Management Review , vol.11 , pp. 601-617
    • Trevino, L.1
  • 95
    • 84858285536 scopus 로고    scopus 로고
    • Triangulation of audit evidence in fraud risk assessments
    • Working paper.
    • Trotman, K. T., & Wright, W. F. (2009). Triangulation of audit evidence in fraud risk assessments. Working paper.
    • (2009)
    • Trotman, K.T.1    Wright, W.F.2
  • 96
    • 0011474797 scopus 로고
    • Perception of the internal and external auditor as a deterrent to corporate irregularities
    • Uecker W.C., Brief A.P., Kinney W.R. Perception of the internal and external auditor as a deterrent to corporate irregularities. The Accounting Review 1981, 56(3):465-478.
    • (1981) The Accounting Review , vol.56 , Issue.3 , pp. 465-478
    • Uecker, W.C.1    Brief, A.P.2    Kinney, W.R.3
  • 97
    • 84858280163 scopus 로고    scopus 로고
    • US Treasury Department. Advisory committee on the auditing profession final report. US Government, Washington, DC.
    • US Treasury Department (2008). Advisory committee on the auditing profession final report. US Government, Washington, DC.
    • (2008)
  • 99
    • 79960722994 scopus 로고    scopus 로고
    • New approaches to fraud deterrence
    • Wells J.T. New approaches to fraud deterrence. Journal of Accountancy 2004, 197(2):72-76.
    • (2004) Journal of Accountancy , vol.197 , Issue.2 , pp. 72-76
    • Wells, J.T.1
  • 100
    • 4644253314 scopus 로고    scopus 로고
    • Decomposition of fraud risk assessments and auditors' sensitivity to fraud cues
    • Wilks J., Zimbelman M.F. Decomposition of fraud risk assessments and auditors' sensitivity to fraud cues. Contemporary Accounting Research 2004, 21(3):719-745.
    • (2004) Contemporary Accounting Research , vol.21 , Issue.3 , pp. 719-745
    • Wilks, J.1    Zimbelman, M.F.2
  • 101
    • 20144362724 scopus 로고    scopus 로고
    • The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions
    • Zimbelman M.F. The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research 1997, 35(Suppl.):75-97.
    • (1997) Journal of Accounting Research , vol.35 , Issue.SUPPL. , pp. 75-97
    • Zimbelman, M.F.1
  • 102
    • 20144382647 scopus 로고    scopus 로고
    • An experimental investigation of auditor-auditee interaction under ambiguity
    • Zimbelman M.F., Waller W.S. An experimental investigation of auditor-auditee interaction under ambiguity. Journal of Accounting Research 1999, 37(Suppl.):135-155.
    • (1999) Journal of Accounting Research , vol.37 , Issue.SUPPL. , pp. 135-155
    • Zimbelman, M.F.1    Waller, W.S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.