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The Impact Of Hypothesis-Testing Strategies On Auditors Use Of Judgment Data

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  • KIDA, T

Abstract

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Suggested Citation

  • Kida, T, 1984. "The Impact Of Hypothesis-Testing Strategies On Auditors Use Of Judgment Data," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 332-340.
    • Handle: RePEc:bla:joares:v:22:y:1984:i:1:p:332-340
    DOI: http://hdl.handle.net/10.2307/2490714
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    Cited by:

    1. David N. Ricchiute, 2010. "Evidence Complexity and Information Search in the Decision to Restate Prior‐Period Financial Statements," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 687-724, June.
    2. Asay, H. Scott & Libby, Robert & Rennekamp, Kristina, 2018. "Firm performance, reporting goals, and language choices in narrative disclosures," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 380-398.
    3. Tarek Amer & Karl Hackenbrack & Mark Nelson, 1995. "Context†Dependence of Auditors' Interpretations of the SFAS No. 5 Probability Expressions," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 25-39, September.
    4. Janne Chung & Gary Monroe, 1999. "The effects of counterexplanation and source of hypothesis on developing audit judgment," Accounting Education, Taylor & Francis Journals, vol. 8(2), pages 111-126.
    5. Philip R. Beaulieu, 1994. "Commercial Lenders' Use of Accounting Information in Interaction with Source Credibility," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 557-585, March.
    6. Philip R. Beaulieu, 1994. "Utilisation par les prêteurs commerciaux de l'information comptable en interaction avec la crédibilité de la source," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 587-623, March.
    7. Tamara A. Lambert & Christopher P. Agoglia, 2011. "Closing the Loop: Review Process Factors Affecting Audit Staff Follow‐Through," Journal of Accounting Research, Wiley Blackwell, vol. 49(5), pages 1275-1306, December.
    8. Kathryn Kadous & Lisa M. Sedor, 2004. "The Efficacy of Third†Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 55-82, March.
    9. Andrés Guiral‐Contreras & Jose A. Gonzalo‐Angulo & Waymond Rodgers, 2007. "Information content and recency effect of the audit report in loan rating decisions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 285-304, June.
    10. Lundberg, C. Gustav & Nagle, Brian M., 2002. "Post-decision inference editing of supportive and counterindicative signals among external auditors in a going concern judgment," European Journal of Operational Research, Elsevier, vol. 136(2), pages 264-281, January.
    11. 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.
    12. 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.
    13. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    14. Craig Emby & David Finley, 1997. "Debiasing Framing Effects in Auditors' Internal Control Judgments and Testing Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 14(2), pages 55-77, June.
    15. 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.
    16. 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.
    17. Laurie Swinney, 1999. "Consideration of the social context of auditors’ reliance on expert system output during evaluation of loan loss reserves," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 8(3), pages 199-213, September.

    More about this item

    Keywords

    Auditing; Auditor judgement; Hypothesis testing strategy;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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