메뉴 건너뛰기




Volumn 16, Issue 3, 2001, Pages 124-129

Presentation format, relevant experience and task performance

Author keywords

Decision making; Experience; Flowcharts; Internal audit; Internal control; Narratives

Indexed keywords


EID: 84986156454     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900110385560     Document Type: Article
Times cited : (8)

References (22)
  • 1
    • 0009292444 scopus 로고
    • The effect of aggregating accounting reports on the quality of the lending decision: an empirical investigation
    • Abdel-Khalik, A.R. (1973), “The effect of aggregating accounting reports on the quality of the lending decision: an empirical investigation”, Journal of Accounting Research, Vol. 11 (Supplement), pp. 104-38.
    • (1973) Journal of Accounting Research , vol.11 , pp. 104-138
    • Abdel-Khalik, A.R.1
  • 2
    • 0002840638 scopus 로고
    • An empirical investigation of the effects of presentation format and personality on auditor’s judgment in applying analytical procedures
    • Anderson, J.C. and Reckers, P.M.J. (1992), “An empirical investigation of the effects of presentation format and personality on auditor’s judgment in applying analytical procedures”, Advances in Accounting, Vol. 10, pp. 19-43.
    • (1992) Advances in Accounting , vol.10 , pp. 19-43
    • Anderson, J.C.1    Reckers, P.M.J.2
  • 4
    • 34648855691 scopus 로고
    • Audit efficiency
    • Carscallen, M.P. (1982), “Audit efficiency”, The CPA Journal, Vol. 52, pp. 20-2.
    • (1982) The CPA Journal , vol.52 , pp. 20-22
    • Carscallen, M.P.1
  • 5
    • 0001211709 scopus 로고
    • The effect of information overload on decision makers’ cue utilization levels and decision quality in a financial distress decision task
    • Chewning, E.G. Jr and Harrell, A. (1990), “The effect of information overload on decision makers’ cue utilization levels and decision quality in a financial distress decision task”, Accounting, Organizations and Society, Vol. 15, pp. 527-42.
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 527-542
    • Chewning, E.G.1    Harrell, A.2
  • 7
    • 1542572676 scopus 로고    scopus 로고
    • Experience and auditors’ selection of relevant information for preliminary control risk assessments
    • Davis, J.T. (1996), “Experience and auditors’ selection of relevant information for preliminary control risk assessments”, Auditing: A Journal of Practice and Theory, Vol. 15, pp. 16-37.
    • (1996) Auditing: A Journal of Practice and Theory , vol.15 , pp. 16-37
    • Davis, J.T.1
  • 9
    • 0001106479 scopus 로고
    • Auditors’ representation and retrieval of internal control knowledge
    • Frederick, D. (1991), “Auditors’ representation and retrieval of internal control knowledge”, The Accounting Review, Vol. 66, pp. 240-58.
    • (1991) The Accounting Review , vol.66 , pp. 240-258
    • Frederick, D.1
  • 10
    • 0030094903 scopus 로고    scopus 로고
    • Graphs versus tables: effects of data presentation format on judgmental forecasting
    • Harvey, N. and Bolger, F. (1996), “Graphs versus tables: effects of data presentation format on judgmental forecasting”, International Journal of Forecasting, Vol. 12, pp. 119-37.
    • (1996) International Journal of Forecasting , vol.12 , pp. 119-137
    • Harvey, N.1    Bolger, F.2
  • 12
    • 0008755878 scopus 로고
    • Systematic thinking fostered by illustrations in scientific text
    • Mayer, R.E. (1989), “Systematic thinking fostered by illustrations in scientific text”, Journal of Educational Psychology, Vol. 81, pp. 240-6.
    • (1989) Journal of Educational Psychology , vol.81 , pp. 240-246
    • Mayer, R.E.1
  • 14
    • 0011461019 scopus 로고
    • An improved method of documenting and evaluating a system of internal accounting controls
    • Mock, T. and Willingham, W. (1983), “An improved method of documenting and evaluating a system of internal accounting controls”, Auditing: A Journal of Practice and Theory, Vol. 2, pp. 91-9.
    • (1983) Auditing: A Journal of Practice and Theory , vol.2 , pp. 91-99
    • Mock, T.1    Willingham, W.2
  • 15
    • 0031256302 scopus 로고    scopus 로고
    • Recall of descriptive information: the roles of presentation format, annotation strategy, and individual differences
    • Moreland, J.M., Dansereau, D.F. and Chmielewski, T.L. (1997), “Recall of descriptive information: the roles of presentation format, annotation strategy, and individual differences”, Contemporary Educational Psychology, Vol. 22, pp. 521-33.
    • (1997) Contemporary Educational Psychology , vol.22 , pp. 521-533
    • Moreland, J.M.1    Dansereau, D.F.2    Chmielewski, T.L.3
  • 17
    • 0000356776 scopus 로고
    • Stimulus structures and mental representations in expert comprehension of computer programs
    • Pennington, N. (1987), “Stimulus structures and mental representations in expert comprehension of computer programs”, Cognitive Psychology, Vol. 19, pp. 295-341.
    • (1987) Cognitive Psychology , vol.19 , pp. 295-341
    • Pennington, N.1
  • 18
    • 0000818303 scopus 로고
    • The standard of objectivity for internal auditors: memory and bias effects
    • Plumlee, D. (1985), “The standard of objectivity for internal auditors: memory and bias effects”, Journal of Accounting Research, Vol. 23, pp. 683-99.
    • (1985) Journal of Accounting Research , vol.23 , pp. 683-699
    • Plumlee, D.1
  • 19
    • 34249927934 scopus 로고
    • The effects of technical illustrations on cognitive load
    • Purnell, K.N., Solman R.T. and Sweller J. (1991), “The effects of technical illustrations on cognitive load”, Instructional Science, Vol. 20, pp. 443-62.
    • (1991) Instructional Science , vol.20 , pp. 443-462
    • Purnell, K.N.1    Solman, R.T.2    Sweller, J.3
  • 20
    • 38249025067 scopus 로고
    • The effect of audit documentation format on data collection
    • Purvis, S.E.C. (1989), “The effect of audit documentation format on data collection”, Accounting, Organizations and Society, Vol. 14, pp. 551-63.
    • (1989) Accounting, Organizations and Society , vol.14 , pp. 551-563
    • Purvis, S.E.C.1
  • 22
    • 0002153208 scopus 로고
    • Superior loan collectibility judgments given graphical displays
    • Wright, W. (1995), “Superior loan collectibility judgments given graphical displays”, Auditing: A Journal of Practice, Vol. 14, pp. 144-54.
    • (1995) Auditing: A Journal of Practice , vol.14 , pp. 144-154
    • Wright, W.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.