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Accelerating the acquisition of knowledge structure to improve performance in internal control reviews

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  • Borthick, A. Faye
  • Curtis, Mary B.
  • Sriram, Ram S.

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  • 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.
    • Handle: RePEc:eee:aosoci:v:31:y:2006:i:4-5:p:323-342
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    References listed on IDEAS

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    1. 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.
    2. 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.
    3. 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.
    4. Asare, Stephen K. & Wright, Arnold, 1995. "Normative and Substantive Expertise in Multiple Hypotheses Evaluation," Organizational Behavior and Human Decision Processes, Elsevier, vol. 64(2), pages 171-184, November.
    5. Kozlowski, Steve W. J. & Gully, Stanley M. & Brown, Kenneth G. & Salas, Eduardo & Smith, Eleanor M. & Nason, Earl R., 2001. "Effects of Training Goals and Goal Orientation Traits on Multidimensional Training Outcomes and Performance Adaptability," Organizational Behavior and Human Decision Processes, Elsevier, vol. 85(1), pages 1-31, May.
    6. Weber, R, 1980. "Some Characteristics Of The Free-Recall Of Computer Controls By Edp Auditors," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 214-241.
    7. Waller, William S. & Felix, William Jr., 1984. "The auditor and learning from experience: Some conjectures," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 383-406, October.
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    1. Cardos Vasile - Daniel, 2011. "How Romanian Financial And Internal Auditors Acquire Accounting Information Systems Knowledge And Competences?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 545-551, July.
    2. Cianci, Anna M. & Kaplan, Steven E., 2010. "The effect of CEO reputation and explanations for poor performance on investors' judgments about the company's future performance and management," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 478-495, May.
    3. Carolyn Mactavish & Susan McCracken & Regan N. Schmidt, 2018. "External Auditors' Judgment and Decision Making: An Audit Process Task Analysis," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 387-426, September.
    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. Bucaro, Anthony C., 2019. "Enhancing auditors' critical thinking in audits of complex estimates," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 35-49.
    6. 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.
    7. 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.
    8. 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.

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