IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v24y2007i3p983-1014.html
   My bibliography  Save this article

The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance

Author

Listed:
  • Kimberly K. Moreno
  • Sudip Bhattacharjee
  • Duane M. Brandon

Abstract

No abstract is available for this item.

Suggested Citation

  • Kimberly K. Moreno & Sudip Bhattacharjee & Duane M. Brandon, 2007. "The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 983-1014, September.
    • Handle: RePEc:wly:coacre:v:24:y:2007:i:3:p:983-1014
    DOI: 10.1506/car.24.3.11
    as

    Download full text from publisher

    File URL: https://doi.org/10.1506/car.24.3.11
    Download Restriction: no
    File URL: https://libkey.io/10.1506/car.24.3.11?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    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. Cohen, J & Kida, T, 1989. "The Impact Of Analytical Review Results, Internal Control Reliability, And Experience On Auditors Use Of Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 263-276.
    3. Libby, R, 1985. "Availability And The Generation Of Hypotheses In Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 648-667.
    4. Stephen K. Asare & Arnold M. Wright, 2003. "A Note on the Interdependence between Hypothesis Generation and Information Search in Conducting Analytical Procedures," Contemporary Accounting Research, John Wiley & Sons, vol. 20(2), pages 235-251, June.
    5. Salterio, Steven, 1996. "The effects of precedents and client position on auditors' financial accounting policy judgment," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 467-486, July.
    6. Salterio, S. & Koonce, L., 1997. "The persuasiveness of audit evidence: The case of accounting policy decisions," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 573-587, August.
    7. D. Eric Hirst & Lisa Koonce, 1996. "Audit Analytical Procedures: A Field Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 457-486, September.
    8. Bhattacharjee, S & Kida, T & Hanno, DM, 1999. "The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 83-100.
    9. Marchant, Garry & Robinson, John & Anderson, Urton & Schadewald, Michael, 1993. "The Use of Analogy in Legal Argument: Problem Similarity, Precedent, and Expertise," Organizational Behavior and Human Decision Processes, Elsevier, vol. 55(1), pages 95-119, June.
    10. Asare, S. K. & Wright, A., 1997. "Hypothesis revision strategies in conducting analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 22(8), pages 737-755, November.
    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. 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.
    2. 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.
    3. 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.
    4. 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).
    5. 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.

    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. 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.
    2. 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.
    3. 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.
    4. Jennifer R. Joe & Scott D. Vandervelde, 2007. "Do Auditor†Provided Nonaudit Services Improve Audit Effectiveness?," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 467-487, June.
    5. Asare, S. K. & Wright, A., 1997. "Hypothesis revision strategies in conducting analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 22(8), pages 737-755, November.
    6. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
    7. Stanley F. Biggs & Theodore J. Mock & Roger Simnett, 1999. "Analytical Procedures: Promise, Problems and Implications for Practice," Australian Accounting Review, CPA Australia, vol. 9(17), pages 42-52, March.
    8. Hughes, Susan B. & Sander, James F. & Higgs, Scott D. & Cullinan, Charles P., 2009. "The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 29-43.
    9. Salterio, Steven, 1996. "The effects of precedents and client position on auditors' financial accounting policy judgment," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 467-486, July.
    10. Jeffrey R. Cohen & Gregory M. Trompeter, 1998. "An Examination of Factors Affecting Audit Practice Development," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 481-504, December.
    11. Terence Bu†Peow NG & Hun†Tong Tan, 2007. "Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1171-1192, December.
    12. Roger Simnett & Ken T. Trotman, 2002. "Research Methods for Examining Independence Issues: Experimental and Economics-of-Auditing Approaches," Australian Accounting Review, CPA Australia, vol. 12(28), pages 23-31, November.
    13. Salterio, S. & Koonce, L., 1997. "The persuasiveness of audit evidence: The case of accounting policy decisions," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 573-587, August.
    14. D. Eric Hirst & Lisa Koonce, 1996. "Audit Analytical Procedures: A Field Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 457-486, September.
    15. Kohler, Hervé & Pochet, Christine & Gendron, Yves, 2021. "Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm," Accounting, Organizations and Society, Elsevier, vol. 95(C).
    16. Shana Clor‐Proell & Mark W. Nelson, 2007. "Accounting Standards, Implementation Guidance, and Example‐Based Reasoning," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 699-730, September.
    17. 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.
    18. 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.
    19. Steven Salterio & Ross Denham, 1997. "Accounting Consultation Units: An Organizational Memory Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 669-691, December.
    20. Aleksandra Wasowska, 2013. "Heurystyki i bledy poznawcze jako zrodlo niepowodzen audytu zewnetrznego (Heuristics and cognitive biases as a reason of external audit failures)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 11(43), pages 189-202.

    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:wly:coacre:v:24:y:2007:i:3:p:983-1014. 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: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .

    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.