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The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance

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

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  • 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
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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. 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.
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    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.

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