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Individual And Group Judgments Of Internal Control-Systems

Author

Listed:
  • TROTMAN, KT
  • YETTON, PW
  • ZIMMER, IR

Abstract

No abstract is available for this item.

Suggested Citation

  • Trotman, Kt & Yetton, Pw & Zimmer, Ir, 1983. "Individual And Group Judgments Of Internal Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 286-292.
    • Handle: RePEc:bla:joares:v:21:y:1983:i:1:p:286-292
    DOI: http://hdl.handle.net/10.2307/2490948
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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. McKinley, William & Ponemon, Lawrence A. & Schick, Allen G., 1996. "Auditors' perceptions of client firms: The stigma of decline and the stigma of growth," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 193-213.
    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. Baumann, Michael R. & Bonner, Bryan L., 2004. "The effects of variability and expectations on utilization of member expertise and group performance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 93(2), pages 89-101, March.
    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. Tulus Suryanto & Danial Thaib2 & Muliyati Muliyati, 2019. "Individualism and Collectivism Culture to Audit Judgement," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 26-38.
    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. Littlepage, Glenn & Robison, William & Reddington, Kelly, 1997. "Effects of Task Experience and Group Experience on Group Performance, Member Ability, and Recognition of Expertise," Organizational Behavior and Human Decision Processes, Elsevier, vol. 69(2), pages 133-147, February.
    8. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    9. 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.
    10. Sutton, Steve G. & Arnold, Vicky & Holt, Matthew, 2023. "An extension of the theory of technology dominance: Capturing the underlying causal complexity," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).

    More about this item

    Keywords

    Internal control systems; Individual judgement; Group judgment; Decision making;
    All these keywords.

    JEL classification:

    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • D7 - Microeconomics - - Analysis of Collective Decision-Making
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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