IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v21y1996i4p339-359.html
   My bibliography  Save this article

Auditors' knowledge content and judgment performance: A cognitive script approach

Author

Listed:
  • Choo, Freddie

Abstract

No abstract is available for this item.

Suggested Citation

  • Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    • Handle: RePEc:eee:aosoci:v:21:y:1996:i:4:p:339-359
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/0361-3682(95)00048-8
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Maheswaran, Durairaj & Sternthal, Brian, 1990. "The Effects of Knowledge, Motivation, and Type of Message on Ad Processing and Product Judgments," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 17(1), pages 66-73, June.
    2. Birnberg, Jacob G. & Shields, Michael D., 1984. "The role of attention and memory in accounting decisions," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 365-382, October.
    3. John, Deborah Roedder & Whitney, John C, Jr, 1986. "The Development of Consumer Knowledge in Children: A Cognitive Structure Approach," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 12(4), pages 406-417, March.
    4. Libby, Robert & Trotman, Ken T., 1993. "The review process as a control for differential recall of evidence in auditor judgments," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 559-574, August.
    5. Hershey, Douglas A. & Walsh, David A. & Read, Stephen J. & Chulef, Ada S., 1990. "The effects of expertise on financial problem solving: Evidence for goal-directed, problem-solving scripts," Organizational Behavior and Human Decision Processes, Elsevier, vol. 46(1), pages 77-101, June.
    6. Libby, Robert & Tan, Hun-Tong, 1994. "Modeling the determinants of audit expertise," Accounting, Organizations and Society, Elsevier, vol. 19(8), pages 701-716, November.
    7. Peters, James M., 1993. "Decision making, cognitive science and accounting: An overview of the intersection," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 383-405, July.
    8. Libby, R & Frederick, Dm, 1990. "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 348-367.
    9. Moeckel, C, 1990. "The Effect Of Experience On Auditors Memory Errors," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 368-387.
    10. Choo, Freddie, 1989. "Cognitive scripts in auditing and accounting behavior," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 481-493, October.
    11. Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
    12. Libby, R, 1985. "Availability And The Generation Of Hypotheses In Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 648-667.
    13. Bonner, Se & Davis, Js & Jackson, Br, 1992. "Expertise In Corporate-Tax Planning - The Issue Identification Stage," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 1-28.
    14. Bouwman, Marinus J. & Frishkoff, Patricia A. & Frishkoff, Paul, 1987. "How do financial analysts make decisions? A process model of the investment screening decision," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 1-29, January.
    15. Anderson, Mj, 1985. "Some Evidence On The Effect Of Verbalization On Process - A Methodological Note," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 843-852.
    16. Gibbins, Michael & Jamal, Karim, 1993. "Problem-centred research and knowledge-based theory in the professional accounting setting," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 451-466, July.
    17. Peters, Jm, 1990. "A Cognitive Computational Model Of Risk Hypothesis Generation," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 83-103.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Brocheler, Vera & Maijoor, Steven & van Witteloostuijn, Arjen, 2004. "Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 627-646, October.
    2. 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.
    3. Martijn van der Steen, 2009. "Inertia and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(5), pages 736-761, June.
    4. Manlio Giudice & Maria Della Peruta & Vincenzo Maggioni, 2013. "Collective Knowledge and Organizational Routines within Academic Communities of Practice: an Empirical Research on Science–Entrepreneurs," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 4(3), pages 260-278, September.
    5. Pantic, B., 2016. "Comparability of financial reports: A literature review of most recent studies," Working Papers 6451, Graduate School of Management, St. Petersburg State University.
    6. Asokan Anandarajan & Gary Kleinman & Dan Palmon, 2008. "Novice and expert judgment in the presence of going concern uncertainty: The influence of heuristic biases and other relevant factors," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 345-366, April.
    7. Sourour Ammar, 2006. "La Compétence De L'Auditeur Comptable Vue Par Les Experts Comptables," Post-Print halshs-00548054, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kida, Thomas & Smith, James F., 1995. "The encoding and retrieval of numerical data for decision making in accounting contexts: Model development," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 585-610.
    2. 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.
    3. 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.
    4. 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.
    5. Kida, T. & Smith, J. F. & Maletta, M., 1998. "The effects of encoded memory traces for numerical data on accounting decision making," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 451-466.
    6. 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.
    7. 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.
    8. Luippold, Benjamin L. & Kida, Thomas & Piercey, M. David & Smith, James F., 2015. "Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 39-54.
    9. Glover, Steven M. & Prawitt, Douglas F. & Spilker, Brian C., 1997. "The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 72(2), pages 232-255, November.
    10. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
    11. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.
    12. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
    13. Steven Salterio, 1994. "Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 515-542, June.
    14. Hunton, James E. & Wier, Benson & Stone, Dan N., 2000. "Succeeding in managerial accounting. Part 2: a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 751-762, November.
    15. Stone, Dan N. & Hunton, James E. & Wier, Benson, 2000. "Succeeding in managerial accounting. Part 1: knowledge, ability, and rank," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 697-715, October.
    16. Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
    17. Bonner, S. E. & Libby, R. & Nelson, M. W., 1997. "Audit category knowledge as a precondition to learning from experience," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 387-410, July.
    18. Thierry Bergès, 2002. "Les Nouvelles Technologies De L'Information Et De La Communication : Un Nouveau Paradigme Technologique Pour Les Auditeurs Financiers ?," Post-Print halshs-00584435, HAL.
    19. Bills, Kenneth L. & Cobabe, Matthew & Pittman, Jeffrey & Stein, Sarah E., 2020. "To share or not to share: The importance of peer firm similarity to auditor choice," Accounting, Organizations and Society, Elsevier, vol. 83(C).
    20. Hoffman, Vicky B. & Joe, Jennifer R. & Moser, Donald V., 2003. "The effect of constrained processing on auditors' judgments," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 699-714.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:21:y:1996:i:4:p:339-359. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.