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Experimental Study Of Internal Control Judgments

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  • ASHTON, RH

Abstract

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Suggested Citation

  • Ashton, Rh, 1974. "Experimental Study Of Internal Control Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 143-157.
    • Handle: RePEc:bla:joares:v:12:y:1974:i:1:p:143-157
    DOI: http://hdl.handle.net/10.2307/2490532
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Patrick W. Leung & Ken T. Trotman, 2008. "Effect of different types of feedback on the level of auditors’ configural information processing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 301-318, June.
    2. Jean Bã‰Dard, 1991. "Compétence et qualité des décisions de vérification," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 223-252, September.
    3. Craig Emby & Michael Gibbins, 1987. "Good judgment in public accounting: Quality and justification," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 287-313, September.
    4. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    5. Olga Pilipczuk, 2020. "Toward Cognitive Management Accounting," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
    6. Steven M. Glover & Mark H. Taylor & Yi‐Jing Wu & Ken T. Trotman, 2019. "Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?†," Contemporary Accounting Research, John Wiley & Sons, vol. 36(3), pages 1417-1460, September.
    7. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
    8. Shana Clor‐Proell & Lisa Koonce & Brian White, 2016. "How Do Experienced Users Evaluate Hybrid Financial Instruments?," Journal of Accounting Research, Wiley Blackwell, vol. 54(5), pages 1267-1296, December.
    9. Craig Emby & David Finley, 1997. "Debiasing Framing Effects in Auditors' Internal Control Judgments and Testing Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 14(2), pages 55-77, June.
    10. W. Robert Knechel & William F. Messier, 1990. "Sequential auditor decision making: Information search and evidence evaluation," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 386-406, March.
    11. Petersen, Knut & Patzke, Henning, 1986. "Individuelles Informationsverhalten als Gegenstand des "Behavioral Accounting": Eine Meta-Analyse der empirischen Forschung," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 177, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    12. Leung, Patrick W. & Trotman, Ken T., 2005. "The effects of feedback type on auditor judgment performance for configural and non-configural tasks," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 537-553, August.
    13. Peter Best, 2000. "Auditing SAP R/3 – Control Risk Assessment," Australian Accounting Review, CPA Australia, vol. 10(22), pages 31-42, November.
    14. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.

    More about this item

    Keywords

    Internal Control; Auditors; Judgement; Consistency;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior

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