IDEAS home Printed from https://ideas.repec.org/a/bla/joares/v16y1978i2p368-388.html
   My bibliography  Save this article

Auditor Decision-Making On Overall System Reliability - Accuracy, Consensus, And The Usefulness Of A Simulation Decision Aid

Author

Listed:
  • WEBER, R

Abstract

No abstract is available for this item.

Suggested Citation

  • Weber, R, 1978. "Auditor Decision-Making On Overall System Reliability - Accuracy, Consensus, And The Usefulness Of A Simulation Decision Aid," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 368-388.
    • Handle: RePEc:bla:joares:v:16:y:1978:i:2:p:368-388
    DOI: http://hdl.handle.net/10.2307/2490572
    as

    Download full text from publisher

    File URL: http://www.jstor.org/stable/pdf/2490572.pdf
    Download Restriction: no
    File URL: https://libkey.io/http://hdl.handle.net/10.2307/2490572?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

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


    Cited by:

    1. E. Michael Bamber & Joseph H. Bylinski, 1987. "The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 127-143, September.
    2. Thi Que Nguyen & Manh Dung Tran & Thi Viet Ha Hoang, 2018. "Impact of Internal Control on Audit Program Effectiveness: The Case of Vietnam," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(9), pages 1-1, September.
    3. Casper E. Wiggins & L. Murphy Smith, 1987. "A generalized audit simulation tool for evaluating the reliability of internal controls," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 316-337, March.
    4. Chris Hall & Philip Yetton & Ian Zimmer, 1982. "The Assessment of Payroll Internal Control Systems and Auditors' Experience, Tolerance of Ambiguity, and Dogmatism," Australian Journal of Management, Australian School of Business, vol. 7(1), pages 49-60, June.

    More about this item

    Keywords

    Auditing; Auditor decision making; Substantive test; Internal control;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:joares:v:16:y:1978:i:2:p:368-388. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0021-8456 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.