Specialized knowledge and its communication in auditing
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DOI: 10.1111/j.1911-3846.1989.tb00746.x
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References listed on IDEAS
- Palmrose, Zv, 1986. "Audit Fees And Auditor Size - Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 97-110.
- Gibbins, M, 1984. "Propositions About The Psychology Of Professional Judgment In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 103-125.
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- DeAngelo, Linda Elizabeth, 1981. "Auditor independence, `low balling', and disclosure regulation," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 113-127, August.
- Kinney, William Jr., 1986. "Audit technology and preferences for auditing standards," Journal of Accounting and Economics, Elsevier, vol. 8(1), pages 73-89, March.
Citations
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Cited by:
- Liangcheng Wang & Siying Li & Bikun Zhang & Yifan Zhang & Tao Peng, 2024. "The effect of auditor experience on stock price crash risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 411-444, March.
- Sanders, Christina Butler & Steward, Michelle D. & Bridges, Sheri, 2009. "Facilitating knowledge transfer during SOX-mandated audit partner rotation," Business Horizons, Elsevier, vol. 52(6), pages 573-582, November.
- Donald A. Leslie, 1989. "Discussion of “Specialized knowledge and its communication in auditingâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 110-118, September.
- Steven Salterio, 1994. "Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 515-542, June.
- 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.
- El’fred Boo & Terence Ng & Premila Gowri Shankar, 2021. "Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter?," Journal of Business Ethics, Springer, vol. 174(2), pages 387-402, November.
- Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
- 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.
- Causholli, Monika & Floyd, Theresa & Jenkins, Nicole Thorne & Soltis, Scott M., 2021. "The ties that bind: Knowledge-seeking networks and auditor job performance," Accounting, Organizations and Society, Elsevier, vol. 92(C).
- Perreault, Stephen & Kida, Thomas, 2011. "The relative effectiveness of persuasion tactics in auditor–client negotiations," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 534-547.
- 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.
- Nitai Chandra Debnath & Suman Paul Chowdhury & Safaeduzzaman Khan, 2022. "The impact of audit quality on real earnings management: evidence from Bangladesh," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 218-231, June.
- Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P., 2008. "The Effect of Audit Standards on Fraud Consultation and Auditor Judgment," ERIM Report Series Research in Management 11687, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
- Matthew Reidenbach & Katrina Wu, 2018. "Audit Firm Industry Sector Leader Geographic Location And Its Association With Audit Fees," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 12(2), pages 117-130.
- Lee, Fiona, 1997. "When the Going Gets Tough, Do the Tough Ask for Help? Help Seeking and Power Motivation in Organizations," Organizational Behavior and Human Decision Processes, Elsevier, vol. 72(3), pages 336-363, December.
- Sourour Ammar, 2006. "La Compétence De L'Auditeur Comptable Vue Par Les Experts Comptables," Post-Print halshs-00548054, HAL.
- 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.
- Griffith, Emily E. & Kadous, Kathryn & Proell, Chad A., 2020. "Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up," Accounting, Organizations and Society, Elsevier, vol. 87(C).
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