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The Effect Of The Review Process On Auditor Judgments

Author

Listed:
  • TROTMAN, KT
  • YETTON, PW

Abstract

No abstract is available for this item.

Suggested Citation

  • Trotman, Kt & Yetton, Pw, 1985. "The Effect Of The Review Process On Auditor Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 256-267.
    • Handle: RePEc:bla:joares:v:23:y:1985:i:1:p:256-267
    DOI: http://hdl.handle.net/10.2307/2490918
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    Citations

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    Cited by:

    1. Ricchiute, David N., 1999. "The effect of audit seniors' decisions on working paper documentation and on partners' decisions," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 155-171, April.
    2. Michael Gibbins & Ken T. Trotman, 2002. "Audit Review: Managers' Interpersonal Expectations and Conduct of the Review," Contemporary Accounting Research, John Wiley & Sons, vol. 19(3), pages 411-444, September.
    3. 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.
    4. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
    5. 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.
    6. Julia Baldauf & Rudolf Steckel, 2012. "Joint Audit and Accuracy of the Auditor's Report: An Empirical Study," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 5(2), pages 7-42, August.
    7. Freddie Choo & Kim Tan, 2006. "A Commentary on Sample Design Issues in Behavioral Accounting Experiments," Accounting Research Journal, Emerald Group Publishing, vol. 19(2), pages 153-158, September.
    8. Vicky Arnold, 2018. "The changing technological environment and the future of behavioural research in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 315-339, June.
    9. repec:dau:papers:123456789/3528 is not listed on IDEAS
    10. Steven Salterio, 1994. "Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 515-542, June.
    11. 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.
    12. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    13. Stephen K. Asare & Gregory M. Trompeter & Arnold M. Wright, 2000. "The Effect of Accountability and Time Budgets on Auditors' Testing Strategies," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 539-560, December.
    14. 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.
    15. Rich, J. S. & Solomon, I. & Trotman, K. T., 1997. "The audit review process: A characterization from the persuasion perspective," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 481-505, July.
    16. 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.
    17. Noel Harding, 2010. "Understanding the structure of audit workpaper error knowledge and its relationship with workpaper review performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(3), pages 663-683, September.
    18. 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.
    19. Ismail, Zubaidah & Trotman, Ken T., 1995. "The impact of the review process in hypothesis generation tasks," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 345-357, July.
    20. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2024. "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.
    21. Causholli, Monika & Floyd, Theresa & Jenkins, Nicole Thorne & Soltis, Scott M., 2021. "The ties that bind: Knowledge-seeking networks and auditor job performance," Accounting, Organizations and Society, Elsevier, vol. 92(C).
    22. Noel Harding & Ken T. Trotman, 1999. "Hierarchical Differences in Audit Workpaper Review Performance," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 671-684, December.

    More about this item

    Keywords

    Auditing; Auditor judgement; Review process;
    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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