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The review process as a control for differential recall of evidence in auditor judgments

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Cited by:

  1. Michael Gibbins & Ken T. Trotman, 2002. "Audit Review: Managers' Interpersonal Expectations and Conduct of the Review," Contemporary Accounting Research, John Wiley & Sons, vol. 19(3), pages 411-444, September.
  2. 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.
  3. Kida, T. & Smith, J. F. & Maletta, M., 1998. "The effects of encoded memory traces for numerical data on accounting decision making," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 451-466.
  4. Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
  5. E. Michael Bamber & Robert J. Ramsay, 1997. "An Investigation of the Effects of Specialization in Audit Workpaper Review," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 501-513, September.
  6. Peter Goldschmidt, 2007. "Managing the false alarms: A framework for assurance and verification of surveillance monitoring," Information Systems Frontiers, Springer, vol. 9(5), pages 541-556, November.
  7. Hurley, Patrick J., 2015. "Ego depletion: Applications and implications for auditing research," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 47-76.
  8. 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.
  9. Thierry Bergès, 2002. "Les Nouvelles Technologies De L'Information Et De La Communication : Un Nouveau Paradigme Technologique Pour Les Auditeurs Financiers ?," Post-Print halshs-00584435, HAL.
  10. 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.
  11. 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.
  12. Ricchiute, David N., 1999. "The effect of audit seniors' decisions on working paper documentation and on partners' decisions," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 155-171, April.
  13. 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.
  14. Ricchiute, David N., 1997. "Effects of Judgment on Memory: Experiments in Recognition Bias and Process Dissociation in a Professional Judgment Task," Organizational Behavior and Human Decision Processes, Elsevier, vol. 70(1), pages 27-39, April.
  15. Alecia Nagy & Fred Phillips, 2014. "Developing Students' Technical Knowledge and Case‐Based Reasoning Skills: Three Short Cases in Financial Accounting," Accounting Perspectives, John Wiley & Sons, vol. 13(2), pages 149-158, June.
  16. Matringe, Nadia & Power, Michael, 2024. "Memories lost: A history of accounting records as forms of projection," Accounting, Organizations and Society, Elsevier, vol. 112(C).
  17. Beaulieu, Philip R., 1996. "A note on the role of memory in commercial loan officers' use of accounting and character information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 515-528, August.
  18. Matringe, Nadia & Power, Michael, 2024. "Memories lost: a history of accounting records as forms of projection," LSE Research Online Documents on Economics 120410, London School of Economics and Political Science, LSE Library.
  19. Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
  20. Hoffman, Vicky B. & Joe, Jennifer R. & Moser, Donald V., 2003. "The effect of constrained processing on auditors' judgments," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 699-714.
  21. 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).
  22. Bamber, E. Michael & Ramsay, Robert J. & Tubbs, Richard M., 1997. "An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 249-268.
  23. Yip-Ow, Jackson & Tan, Hun-Tong, 2000. "Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 203-215, February.
  24. Manthei, Kathrin & Sliwka, Dirk & Vogelsang, Timo, 2021. "Information Provision, Incentives, and Attention: A Field Experiment on Facilitating and Influencing Managers' Decisions," IZA Discussion Papers 14199, Institute of Labor Economics (IZA).
  25. 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.
  26. El-Hussein E. El-Masry, 2008. "Factors affecting auditors' utilization of evidential cues," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 26-50, January.
  27. 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.
  28. Noel Harding & Ken T. Trotman, 1999. "Hierarchical Differences in Audit Workpaper Review Performance," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 671-684, December.
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