Structure versus judgement in the audit process: A test of Kinney's classification

Managerial Auditing Journal

Volumn 16, Issue 1, 2001, Pages 40-49

  Smith, Malcolm ^a   Fiedler, Brenton ^a   Brown, Bruce ^a   Kestel, Joanne ^b  

^a UNIVERSITY OF SOUTH AUSTRALIA   (Australia)

^b MURDOCH UNIVERSITY   (Australia)

Author keywords

Accountancy firms; Auditing

Indexed keywords

EID: 84986180673     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900110363645     Document Type: Article

References (28)

1. Armstrong, R.W. and Smith, M. (1996), “Marketing cues and perceptions of service quality in the selection of accounting firms”, Journal of Customer Service in Marketing and Management, Vol. 2 No. 2, pp. 37-60.
2. Beattie, V.A. and Fearnley, S. (1995), “The importance of audit firm characteristics and the drivers of auditor change in UK listed companies”, Accounting and Business Research, Vol. 25 No. 100, Autumn, pp. 227-39.
3. Beh, E.J. and Davy, P.J. (1999), “Partitioning Pearson’s chi-squared statistic for a partially ordered three-way contingency table”, Austral. NZ J. Statis., Vol. 2, pp. 233-46.
4. Best, D.J. and Rayner, J.C.W. (1996), “Nonparametric analysis for doubly ordered two-way contingency tables”, Biometrics, Vol. 52, pp. 1153-6.
5. Brown, B.M. (1988), “Kendall’s tau and contingency tables”, Austral. J. Statist., Vol. 30, pp. 276-91.
6. Burns, T. and Stalker, G.M. (1961), The Management of Innovation, Tavistock, London.
7. Cravens, K.S., Flagg, J.C. and Glover, H.D. (1994), “A comparison of client characteristics by auditor attributes: implications for the auditor selection process”, Managerial Auditing Journal, Vol. 9 No. 3, pp. 27-36.
8. Cushing, B.E. and Loebbecke, J.K. (1986), Comparison of Audit Methodologies of Large Accounting Firms, Studies in Accounting Research, No. 26, American Accounting Association, Savasota, FL.
9. Dirsmith, M.W. and Haskins, M.E. (1991), “Inherent risk assessment and audit firm technology: a contrast in world theories”, Accounting, Organizations and Society, Vol. 16 No. 1, pp. 61-90.
10. Dirsmith, M.W. and McAllister, J.P. (1982), “The organic vs. the mechanistic audit”, Journal of Accounting, Auditing and Finance, Fall, pp. 60-74.
11. Eichenseher, J. and Danos, P. (1981), “The analysis of industry specific auditor concentration: towards an explanatory model”, The Accounting Review, July, pp. 479-92.
12. Fellingham, J.C. and Newman, D.P. (1985), “Strategic considerations in auditing”, The Accounting Review, October, pp. 634-50.
13. Graham, L.E. (1985), “Audit risk – part III”, CPA Journal, October, pp. 36-43.
14. Joyce, E.J. and Libby, R. (1982), “Behavioral studies of audit decision making”, Journal of Accounting Literature, Spring, pp. 103-21.
15. Houghton, K.A. and Smith, M. (1991), “Loan risk and the anticipation of corporate distress: West Australian evidence”, in Davis, K. and Harper, I. (Eds), Risk Management in Financial Institutions, Allen & Unwin, Sydney, pp. 61-74.
16. Kinney, W. (1984), “Discussants’ response to an analysis of the audit framework focusing on inherent risk and the role of statistical sampling in compliance testing”, in Settler, H.F. and Ford, N.A. (Eds), Auditing Symposium VII, University of Kansas, pp. 127-32.
17. Kinney, W. (1986), “Audit technology and preferences for auditing standards”, Journal of Accounting and Economics, pp. 73-89.
18. Mintzberg, H. (1979), The Structuring of Organizations, Prentice-Hall, Englewood Cliffs, NJ.
19. Moizer, P. (1998), “The corporate images of the 1996 Big Six and the 1987 Big Eight”, Conference of the European Accounting Association, Antwerp, April.
20. Morris, M. and Nichols, W. (1988), “Consistency exceptions: materiality judgements and audit firm structure”, The Accounting Review, April, pp. 237-54.
21. Morse, D. and Richardson, G. (1983), “The LIFO/FIFO decision”, Journal of Accounting Research, Spring, Vol. 21, pp. 106-27.
22. Scott, D.R. and Van der Walt, N.T. (1994), “Choice criteria in the selection of international accounting firms”, European Journal of Marketing, Vol. 29 No. 1, pp. 27-39.
23. Smith, M. (1998) “Creative accounting: the auditor effect”, Managerial Auditing Journal, Vol. 13 No. 3, pp. 155-8.
24. Smith, M. and Kestel, J. (1999), “A time-series analysis of accounting policy changes: West Australian evidence”, School of Accounting Seminar Series, University of South Australia.
25. Smith, T. (1992), Accounting for Growth, Century Business, London
26. Stringer, K.W. (1981), “Future directions in auditing research”, The Auditor’s Report, Summer, pp. 3-4.
27. Sullivan, J.D. (1984), “The case for the unstructured audit approach”, in Stettler, H.F. and Ford, N.A. (Eds), Auditing Symposium VII, The University of Kansas.
28. Williams, D.D. and Dirsmith, M.W. (1988), “The effects of audit technology on auditor efficiency: auditing and the timelines of client earnings announcements”, Accounting, Organizations and Society, pp. 487-512.