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Probability Assessment By Individual Auditors And Audit Teams - An Empirical-Investigation

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  • SOLOMON, I

Abstract

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Suggested Citation

  • Solomon, I, 1982. "Probability Assessment By Individual Auditors And Audit Teams - An Empirical-Investigation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 689-710.
    • Handle: RePEc:bla:joares:v:20:y:1982:i:2:p:689-710
    DOI: http://hdl.handle.net/10.2307/2490893
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    Citations

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    Cited by:

    1. Mohammad J. Abdolmohammadi & Paul D. Berger, 1986. "Une expérience sur la précision des techniques d‘évaluation des probabilités en vérification," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 166-183, September.
    2. Ken T. Trotman & Roger Simnett & Amna Khalifa, 2009. "Impact of the Type of Audit Team Discussions on Auditors' Generation of Material Frauds," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1115-1142, December.
    3. Flora Muiño & Marco Trombetta, 2009. "Does graph disclosure bias reduce the cost of equity capital?," Accounting and Business Research, Taylor & Francis Journals, vol. 39(2), pages 83-102.
    4. Lau, Hon-Shiang & Lau, Amy Hing-Ling & Kottas, John F., 2000. "A comparison of procedures for estimating the parent probability distribution from a given set of fractiles," European Journal of Operational Research, Elsevier, vol. 120(3), pages 657-670, February.
    5. Sumit Sarkar & Ram S. Sriram, 2001. "Bayesian Models for Early Warning of Bank Failures," Management Science, INFORMS, vol. 47(11), pages 1457-1475, November.
    6. 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.
    7. William F. Wright, 1988. "Empirical comparison of subjective probability elicitation methods," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 47-57, September.
    8. Lau, Hon-Shiang & Hing-Ling Lau, Amy, 1996. "Estimating the demand distributions of single-period items having frequent stockouts," European Journal of Operational Research, Elsevier, vol. 92(2), pages 254-265, July.
    9. Kevin Koh & Li Li & Xuejiao Liu & Chunfei Wang, 2023. "The Effect of Audit Partner Diversity on Audit Quality: Evidence from China," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 340-380, March.
    10. Mohammad J. Abdolmohammadi & Paul D. Berger, 1986. "A test of the accuracy of probability assessment techniques in auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 149-165, September.
    11. Shepardson, Marcy L., 2019. "Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 56-74.
    12. William F. Wright, 1988. "Comparaison empirique des méthodes d'inférence de probabilités subjectives," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 58-69, September.
    13. Flora Mui¤o V zquez & ?Marco Trombetta, 2007. "Does graph disclosure bias reduce the cost of equity capital?," "Marco Fanno" Working Papers 0039, Dipartimento di Scienze Economiche "Marco Fanno".
    14. Lau, Hon-Shiang & Somarajan, C., 1995. "A proposal on improved procedures for estimating task-time distributions in PERT," European Journal of Operational Research, Elsevier, vol. 85(1), pages 39-52, August.
    15. Lau, Hon-Shiang & Lau, Amy Hing-Ling, 1997. "Some results on implementing a multi-item multi-constraint single-period inventory model," International Journal of Production Economics, Elsevier, vol. 48(2), pages 121-128, January.
    16. Stocks, Morris H. & Harrell, Adrian, 1995. "The impact of an increase in accounting information level on the judgment quality of individuals and groups," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 685-700.

    More about this item

    Keywords

    Auditing; Probability assessment; Prior probability distributions; Group decision making;
    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

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