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Judging auditors' technical knowledge

Author

Listed:
  • Kennedy, J
  • Peecher, ME

Abstract

No abstract is available for this item.

Suggested Citation

  • Kennedy, J & Peecher, ME, 1997. "Judging auditors' technical knowledge," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 279-293.
    • Handle: RePEc:bla:joares:v:35:y:1997:i:2:p:279-293
    DOI: http://hdl.handle.net/10.2307/2491366
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    Citations

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    Cited by:

    1. 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.
    2. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
    3. Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
    4. Ning Du & Sandra Shelton & Ray Whittington, 2012. "Does Supplementing Outcome Feedback with Performance Feedback Improve Probability Judgments?," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 3(4), pages 19-32, October.
    5. Christensen, Brant E. & Eilifsen, Aasmund & Glover, Steven M. & Messier, William F., 2020. "The effect of audit materiality disclosures on investors’ decision making," Accounting, Organizations and Society, Elsevier, vol. 87(C).
    6. Tamara A. Lambert & Marietta Peytcheva, 2020. "When Is the Averaging Effect Present in Auditor Judgments?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 277-296, March.
    7. Andiola, Lindsay M., 2014. "Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects," Journal of Accounting Literature, Elsevier, vol. 33(1), pages 1-36.
    8. Yip-Ow, Jackson & Tan, Hun-Tong, 2000. "Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 203-215, February.
    9. Kris Hardies & Diane Breesch & Joël Branson, 2012. "Male and female auditors' overconfidence," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 27(1), pages 105-118, January.
    10. Owhoso, Vincent & Weickgenannt, Andrea, 2009. "Auditors’ self-perceived abilities in conducting domain audits," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 3-21.
    11. Maksymov, Eldar, 2015. "Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 104-124.
    12. William F., Messier & Robertson, Jesse C. & Simon, Chad A., 2015. "The effects of client management concessions and ingratiation attempts on auditors' trust and proposed adjustments," Advances in accounting, Elsevier, vol. 31(1), pages 80-90.
    13. Kathleen A. Tomlin & Matthew L. Metzger & Jill Bradley-Geist, 2021. "Removing the Blinders: Increasing Students’ Awareness of Self-Perception Biases and Real-World Ethical Challenges Through an Educational Intervention," Journal of Business Ethics, Springer, vol. 169(4), pages 731-746, April.
    14. Robert Correll & Karim Jamal & Linda A. Robinson, 2007. "Forum: Teaching Professional Judgement in Accounting," Accounting Perspectives, John Wiley & Sons, vol. 6(2), pages 123-140, May.
    15. Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
    16. Donovan, John & Frankel, Richard & Lee, Joshua & Martin, Xiumin & Seo, Hojun, 2014. "Issues raised by studying DeFond and Zhang: What should audit researchers do?," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 327-338.
    17. Kris Hardies & Diane Breesch & Joël Branson, 2011. "Male and female auditors' overconfidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(1), pages 105-118, November.
    18. 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.
    19. 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.

    More about this item

    Keywords

    Auditing; Technical knowledge; Audit planning; Performance evaluation;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • M5 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics

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