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Auditor Decision-Making On Overall System Reliability - Accuracy, Consensus, And The Usefulness Of A Simulation Decision Aid

Author

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  • WEBER, R

Abstract

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Suggested Citation

  • Weber, R, 1978. "Auditor Decision-Making On Overall System Reliability - Accuracy, Consensus, And The Usefulness Of A Simulation Decision Aid," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 368-388.
  • Handle: RePEc:bla:joares:v:16:y:1978:i:2:p:368-388
    DOI: http://hdl.handle.net/10.2307/2490572
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    Citations

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    Cited by:

    1. E. Michael Bamber & Joseph H. Bylinski, 1987. "The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 127-143, September.
    2. Thi Que Nguyen & Manh Dung Tran & Thi Viet Ha Hoang, 2018. "Impact of Internal Control on Audit Program Effectiveness: The Case of Vietnam," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(9), pages 1-1, September.
    3. Casper E. Wiggins & L. Murphy Smith, 1987. "A generalized audit simulation tool for evaluating the reliability of internal controls," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 316-337, March.
    4. Chris Hall & Philip Yetton & Ian Zimmer, 1982. "The Assessment of Payroll Internal Control Systems and Auditors' Experience, Tolerance of Ambiguity, and Dogmatism," Australian Journal of Management, Australian School of Business, vol. 7(1), pages 49-60, June.

    More about this item

    Keywords

    Auditing; Auditor decision making; Substantive test; Internal control;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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