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Experience And The Ability To Explain Audit Findings

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Cited by:

  1. 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.
  2. Ed O'Donnell, 2004. "Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised‐process‐tracing field study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(1), pages 75-95, March.
  3. Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
  4. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
  5. Nor Aishah Mohd Ali & Nawal Kasim, 2019. "Talent Management for Shariah Auditors: Case Study Evidence From the Practitioners," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 252-266, May.
  6. Freddie Choo & Kim Tan, 2006. "A Commentary on Sample Design Issues in Behavioral Accounting Experiments," Accounting Research Journal, Emerald Group Publishing, vol. 19(2), pages 153-158, September.
  7. Nor Aishah Mohd Ali, 2018. "Challenges in Recruiting Specialized Internal Auditors: Case Study Evidence of Islamic Financial Institution in Malaysia," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(1), pages 60-74, January.
  8. Jani Saastamoinen & Hannu Ojala & Kati Pajunen & Pontus Troberg, 2018. "Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting," Australian Accounting Review, CPA Australia, vol. 28(4), pages 538-555, December.
  9. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
  10. Knapp, Carol A. & Knapp, Michael C., 2001. "The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 25-37, January.
  11. Kida, Thomas & Smith, James F., 1995. "The encoding and retrieval of numerical data for decision making in accounting contexts: Model development," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 585-610.
  12. Ye, Kangtao & Cheng, Yingli & Gao, Jingyu, 2014. "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China," Advances in accounting, Elsevier, vol. 30(2), pages 394-401.
  13. Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
  14. Rita Lamboglia & Daniela Mancini, 2021. "The relationship between auditors’ human capital attributes and the assessment of the control environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1211-1239, December.
  15. 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.
  16. 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.
  17. 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.
  18. Brocheler, Vera & Maijoor, Steven & van Witteloostuijn, Arjen, 2004. "Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 627-646, October.
  19. 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.
  20. Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 13-32.
  21. William F. Messier, Jr. & Vincent Owhoso & Carter Rakovski, 2008. "Can Audit Partners Predict Subordinates' Ability to Detect Errors?," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1241-1264, December.
  22. Rich, J. S. & Solomon, I. & Trotman, K. T., 1997. "The audit review process: A characterization from the persuasion perspective," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 481-505, July.
  23. Shepardson, Marcy L., 2019. "Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 56-74.
  24. Ghosh, Dipankar & Lusch, Robert F., 2000. "Outcome effect, controllability and performance evaluation of managers: some field evidence from multi-outlet businesses," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 411-425, May.
  25. Nurdiono & Rindu Rika Gamayuni, 2018. "The Effect of Internal Auditor Competency on Internal Audit Quality and Its Implication on the Accountability of Local Government," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 426-434.
  26. Glover, Steven M. & Prawitt, Douglas F. & Spilker, Brian C., 1997. "The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 72(2), pages 232-255, November.
  27. Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Relationship between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 329-339, July.
  28. Goldman, Nathan C. & Harris, M. Kathleen & Omer, Thomas C., 2022. "Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts," Accounting, Organizations and Society, Elsevier, vol. 99(C).
  29. 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.
  30. 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.
  31. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.
  32. 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.
  33. 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.
  34. Hung Chan, K. & Mo, Phyllis L. L., 1998. "Ownership effects on audit-detected error characteristics: An empirical study in an emerging economy," The International Journal of Accounting, Elsevier, vol. 33(2), pages 235-261.
  35. Jean-Noël Chauvey & Maxime José Chanhoun & Sena John Ahyee, 2017. "Quality of public organization auditing arrangement and control in Benin [Qualité de l'audit comptable et financier et du contrôle des structures publiques du Bénin]," Post-Print hal-01907571, HAL.
  36. Arvind Patel & Pranil Prasad, 2013. "Auditor Independence, Audit Fees Lowballing, And Non-Audit Services: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 103-120.
  37. repec:ers:journl:v:volumexxi:y:2018:i:issue4:p:426-434 is not listed on IDEAS
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