메뉴 건너뛰기




Volumn 23, Issue 2, 2004, Pages 71-88

The impact of strategic-positioning information on auditor judgments about business-process performance

Author keywords

Audit methods; Business risk; Complex systems thinking; Typicality effect

Indexed keywords


EID: 8744285513     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2004.23.2.71     Document Type: Article
Times cited : (25)

References (35)
  • 1
    • 0242588019 scopus 로고    scopus 로고
    • Statement of 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 of Auditing Standards No. 99. New York, NY: AICPA.
    • (2002) Consideration of Fraud in a Financial Statement Audit
  • 2
    • 21144479551 scopus 로고
    • Halo and performance appraisal research: A critical examination
    • Balzer, W. K., and L. M. Sulsky. 1992. Halo and performance appraisal research: A critical examination. Journal of Applied Psychology 77 (December): 975-985.
    • (1992) Journal of Applied Psychology , vol.77 , Issue.DECEMBER , pp. 975-985
    • Balzer, W.K.1    Sulsky, L.M.2
  • 5
    • 3142517078 scopus 로고    scopus 로고
    • The strategic-systems approach to auditing
    • edited by T. Bell, and I. Solomon. New York, NY: KPMG LLP
    • -, M. Peecher, and I. Solomon. 2002. The strategic-systems approach to auditing. In Cases in Strategic-Systems Auditing, edited by T. Bell, and I. Solomon. New York, NY: KPMG LLP.
    • (2002) Cases in Strategic-Systems Auditing
    • Peecher, M.1    Solomon, I.2
  • 6
    • 0002198254 scopus 로고
    • Cognitive processes and knowledge as determinants of auditor expertise
    • Bonner, S. E., and N. Pennington. 1991. Cognitive processes and knowledge as determinants of auditor expertise. Journal of Accounting Literature 10: 1-50.
    • (1991) Journal of Accounting Literature , vol.10 , pp. 1-50
    • Bonner, S.E.1    Pennington, N.2
  • 8
    • 0347939853 scopus 로고    scopus 로고
    • The differential use of information by experienced and novice auditors in the performance of ill-structured audit tasks
    • Barley, 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 (Winter): 595-614.
    • (2002) Contemporary Accounting Research , vol.19 , Issue.WINTER , pp. 595-614
    • Barley, C.E.1
  • 9
    • 3142618715 scopus 로고    scopus 로고
    • 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 (September): 193-208.
    • (2001) Accounting Horizons , vol.15 , Issue.SEPTEMBER , pp. 193-208
    • Eilifsen, A.1    Knechel, W.R.2    Wallage, P.3
  • 10
    • 58149407822 scopus 로고
    • Confidence in judgment: Persistence of the illusion of validity
    • Einhorn, H. J., and R. M. Hogarth. 1978. Confidence in judgment: Persistence of the illusion of validity. Psychological Review 85 (September): 395-416.
    • (1978) Psychological Review , vol.85 , Issue.SEPTEMBER , pp. 395-416
    • Einhorn, H.J.1    Hogarth, R.M.2
  • 11
    • 0031755714 scopus 로고    scopus 로고
    • Recognition of script-typical versus script-atypical information: Effects of cognitive elaboration
    • Erdfelder, E., and J. Bredenkamp. 1998. Recognition of script-typical versus script-atypical information: Effects of cognitive elaboration. Memory and Cognition 26 (September): 922-938.
    • (1998) Memory and Cognition , vol.26 , Issue.SEPTEMBER , pp. 922-938
    • Erdfelder, E.1    Bredenkamp, J.2
  • 12
    • 0034147295 scopus 로고    scopus 로고
    • Why do audits fail? Evidence from Lincoln Savings and Loan
    • Erickson, M., B. W. Mayhew, and W. L. Felix, Jr. 2000. Why do audits fail? Evidence from Lincoln Savings and Loan. Journal of Accounting Research 38 (Spring): 165-194.
    • (2000) Journal of Accounting Research , vol.38 , Issue.SPRING , pp. 165-194
    • Erickson, M.1    Mayhew, B.W.2    Felix Jr., W.L.3
  • 13
    • 85039488224 scopus 로고    scopus 로고
    • An experimental investigation of audit decision making: An evaluation using system-mediated mental model theory: Discussion
    • edited by M. Peecher. Urbana, IL: Office of Accounting Research, The University of Illinois at Urbana-Champaign
    • Felix, W. 2002. An experimental investigation of audit decision making: An evaluation using system-mediated mental model theory: Discussion. In Proceedings of the 15th Symposium on Auditing Research, edited by M. Peecher. Urbana, IL: Office of Accounting Research, The University of Illinois at Urbana-Champaign.
    • (2002) Proceedings of the 15th Symposium on Auditing Research
    • Felix, W.1
  • 14
    • 3142618708 scopus 로고    scopus 로고
    • Loblaw Companies, Ltd. edited by T. Bell, and I. Solomon. Montvale, NJ: KPMG
    • Greenwood, R., and S. Salterio. 2002. Loblaw Companies, Ltd. In Cases in Strategic-Systems Auditing, edited by T. Bell, and I. Solomon, 165-210. Montvale, NJ: KPMG
    • (2002) Cases in Strategic-Systems Auditing , pp. 165-210
    • Greenwood, R.1    Salterio, S.2
  • 15
    • 58149367308 scopus 로고
    • Causes and effects of causal attribution
    • Hastie, R. 1984. Causes and effects of causal attribution. Journal of Personality and Social Psychology 46 (January): 44-56.
    • (1984) Journal of Personality and Social Psychology , vol.46 , Issue.JANUARY , pp. 44-56
    • Hastie, R.1
  • 16
    • 0026892028 scopus 로고
    • Memory structure in the processing of advertising messages: How is unusual information represented?
    • Hunt, J. M., J. B. Kernan, and E. N. Bonfield. 1992. Memory structure in the processing of advertising messages: How is unusual information represented? The Journal of Psychology 126 (July): 343-356.
    • (1992) The Journal of Psychology , vol.126 , Issue.JULY , pp. 343-356
    • Hunt, J.M.1    Kernan, J.B.2    Bonfield, E.N.3
  • 17
    • 0942271625 scopus 로고    scopus 로고
    • Problem solving, cognition, and complex systems: Differences between experts and novices
    • Jacobson, M. 2001. Problem solving, cognition, and complex systems: Differences between experts and novices. Complexity 6 (January/February): 41-49.
    • (2001) Complexity , vol.6 , Issue.JANUARY-FEBRUARY , pp. 41-49
    • Jacobson, M.1
  • 25
    • 0021466862 scopus 로고
    • Effect of schema-incongruent information on memory for stereotypical attributes
    • O'Sullivan, C. S., and F. T. Durso. 1984. Effect of schema-incongruent information on memory for stereotypical attributes. Journal of Personality and Social Psychology 47 (July): 55-70.
    • (1984) Journal of Personality and Social Psychology , vol.47 , Issue.JULY , pp. 55-70
    • O'Sullivan, C.S.1    Durso, F.T.2
  • 26
    • 0002319834 scopus 로고
    • Role of disconfirmed expectancies in the instigation of attributional processing
    • Pyszcynski, T. A., and J. Greenberg. 1981. Role of disconfirmed expectancies in the instigation of attributional processing. Journal of Personality and Social Psychology 40 (January): 31-38.
    • (1981) Journal of Personality and Social Psychology , vol.40 , Issue.JANUARY , pp. 31-38
    • Pyszcynski, T.A.1    Greenberg, J.2
  • 28
    • 0002524838 scopus 로고    scopus 로고
    • The effect of stage of development and financial health on auditor decision behavior in the going-concern task
    • Rosman, A. J., I. Seol, and S. Biggs. 1999. The effect of stage of development and financial health on auditor decision behavior in the going-concern task. Auditing: A Journal of Practice & Theory 18 (Spring): 37-54.
    • (1999) Auditing: A Journal of Practice & Theory , vol.18 , Issue.SPRING , pp. 37-54
    • Rosman, A.J.1    Seol, I.2    Biggs, S.3
  • 29
    • 0036102315 scopus 로고    scopus 로고
    • The role of typical and atypical events in story memory
    • Shapiro, M. A., and J. R. Fox. 2002. The role of typical and atypical events in story memory. Human Communication Research 28 (January): 109-135.
    • (2002) Human Communication Research , vol.28 , Issue.JANUARY , pp. 109-135
    • Shapiro, M.A.1    Fox, J.R.2
  • 30
    • 0019773317 scopus 로고
    • Memory for actions in scripted activities as a function of typicality, retention interval, and retrieval task
    • Smith, T. A., and A. C. Graesser. 1981. Memory for actions in scripted activities as a function of typicality, retention interval, and retrieval task. Memory and Cognition 9 (November): 550-559.
    • (1981) Memory and Cognition , vol.9 , Issue.NOVEMBER , pp. 550-559
    • Smith, T.A.1    Graesser, A.C.2
  • 31
    • 0001293263 scopus 로고
    • Hypothesis-testing processes in social interaction
    • Snyder, M., and W. B. Swann. 1978. Hypothesis-testing processes in social interaction. Journal of Personality Social Psychology 36 (November): 1202-1212.
    • (1978) Journal of Personality Social Psychology , vol.36 , Issue.NOVEMBER , pp. 1202-1212
    • Snyder, M.1    Swann, W.B.2
  • 32
    • 0000386764 scopus 로고
    • Seek and ye shall find: Testing hypotheses about other people
    • edited by E. Higgens, R. Herman, and M. Zanna. Hillsdale, NJ: Erlbaum
    • -. 1981. Seek and ye shall find: Testing hypotheses about other people. In Social Cognition: The Ontario Symposium on Personality and Social Psychology, edited by E. Higgens, R. Herman, and M. Zanna. Hillsdale, NJ: Erlbaum.
    • (1981) Social Cognition: The Ontario Symposium on Personality and Social Psychology
  • 34
    • 0035530713 scopus 로고    scopus 로고
    • Do auditors objectively evaluate their subordinates' work?
    • 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 , Issue.JANUARY , pp. 99-110
    • Tan, H.T.1    Jamal, K.2
  • 35
    • 38249026273 scopus 로고
    • The effect of hypothesis framing, prior expectations and cue diagnosticity on auditors' information choice
    • Trotman, K. T., and J. Sng. 1989. The effect of hypothesis framing, prior expectations and cue diagnosticity on auditors' information choice. Accounting, Organizations and Society 14 (5-6): 565-576.
    • (1989) Accounting, Organizations and Society , vol.14 , Issue.5-6 , pp. 565-576
    • Trotman, K.T.1    Sng, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.