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The influence of a business-process focus on category knowledge and internal control evaluation

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  • Kopp, Lori S.
  • O'Donnell, Ed

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  • Kopp, Lori S. & O'Donnell, Ed, 2005. "The influence of a business-process focus on category knowledge and internal control evaluation," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 423-434, July.
    • Handle: RePEc:eee:aosoci:v:30:y:2005:i:5:p:423-434
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    References listed on IDEAS

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    1. 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.
    2. 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.
    3. Devine, Dennis J. & Kozlowski, Steve W. J., 1995. "Domain-Specific Knowledge and Task Characteristics in Decision Making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 64(3), pages 294-306, December.
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    Cited by:

    1. Antonio Juan Briones-Peñalver & Juan Andrés Bernal-Conesa & Carmen Nieves Nieto, 2020. "Knowledge and innovation management model. Its influence on technology transfer and performance in Spanish Defence industry," International Entrepreneurship and Management Journal, Springer, vol. 16(2), pages 595-615, June.
    2. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    3. Antonio Juan Briones-Peñalver & Juan Andrés Bernal-Conesa & Carmen Nieves Nieto, 0. "Knowledge and innovation management model. Its influence on technology transfer and performance in Spanish Defence industry," International Entrepreneurship and Management Journal, Springer, vol. 0, pages 1-21.
    4. Dunn, Cheryl L. & Gerard, Gregory J. & Grabski, Severin V., 2017. "The combined effects of user schemas and degree of cognitive fit on data retrieval performance," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 46-67.
    5. Dinuja Perera & Parmod Chand & Rajni Mala, 2020. "Confirmation bias in accounting judgments: the case for International Financial Reporting Standards for small and medium‐sized enterprises," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4093-4119, December.
    6. Ho Tuan Vu, 2016. "The Research of Factors Affecting the Effectiveness of Internal Control Systems in Commercial Banks-empirical Evidence in Viet Nam," International Business Research, Canadian Center of Science and Education, vol. 9(7), pages 144-153, July.
    7. Arnold, Vicky & Collier, Philip A. & Leech, Stewart A. & Rose, Jacob M. & Sutton, Steve G., 2023. "Can knowledge based systems be designed to counteract deskilling effects?," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    8. Borthick, A. Faye & Curtis, Mary B. & Sriram, Ram S., 2006. "Accelerating the acquisition of knowledge structure to improve performance in internal control reviews," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 323-342.
    9. Bucaro, Anthony C., 2019. "Enhancing auditors' critical thinking in audits of complex estimates," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 35-49.
    10. 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.
    11. Jau-Yang Liu, 2018. "An Internal Control System that Includes Corporate Social Responsibility for Social Sustainability in the New Era," Sustainability, MDPI, vol. 10(10), pages 1-27, September.

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