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Internal Control Judgments And Effects Of Experience - Replications And Extensions

Author

Listed:
  • HAMILTON, RE
  • WRIGHT, WF

Abstract

No abstract is available for this item.

Suggested Citation

  • Hamilton, Re & Wright, Wf, 1982. "Internal Control Judgments And Effects Of Experience - Replications And Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 756-765.
    • Handle: RePEc:bla:joares:v:20:y:1982:i:2:p:756-765
    DOI: http://hdl.handle.net/10.2307/2490899
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    Citations

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    Cited by:

    1. Liangcheng Wang & Siying Li & Bikun Zhang & Yifan Zhang & Tao Peng, 2024. "The effect of auditor experience on stock price crash risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 411-444, March.
    2. 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.
    3. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
    4. Jean Bã‰Dard, 1991. "Compétence et qualité des décisions de vérification," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 223-252, September.
    5. repec:dau:papers:123456789/3528 is not listed on IDEAS
    6. 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.
    7. Jean Bã‰Dard, 1991. "Expertise and Its Relation to Audit Decision Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 198-222, September.
    8. Jefim Efrim Boritz, 1985. "The effect of information presentation structures on audit planning and review judgments," Contemporary Accounting Research, John Wiley & Sons, vol. 1(2), pages 193-218, March.
    9. Simnett, Roger, 1996. "The effect of information selection, information processing and task complexity on predictive accuracy of auditors," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 699-719.
    10. Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 13-32.
    11. Ning Du & Kevin Stevens, 2011. "Numeric-to-verbal translation of probability expressions in SFAS 5," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 248-262, March.
    12. 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.
    13. Peter Best, 2000. "Auditing SAP R/3 – Control Risk Assessment," Australian Accounting Review, CPA Australia, vol. 10(22), pages 31-42, November.
    14. Sarah Bonner, 1991. "Is experience necessary in cue measurement? The case of auditing tasks," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 253-269, September.
    15. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2023. "Learning in the auditing profession: A framework and future directions’," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
    16. Hun†Tong Tan & Karim Jamal, 2006. "Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 761-787, September.
    17. Xiao, Xinning & Shailer, Greg, 2022. "Stakeholders’ perceptions of factors affecting the credibility of sustainability reports," The British Accounting Review, Elsevier, vol. 54(1).

    More about this item

    Keywords

    Internal control; Internal control Judgments; Experience; Payroll systems;
    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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