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Inherent risk assessment and audit firm technology: A contrast in world theories

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  • Dirsmith, Mark W.
  • Haskins, Mark E.

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  • Dirsmith, Mark W. & Haskins, Mark E., 1991. "Inherent risk assessment and audit firm technology: A contrast in world theories," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 61-90.
    • Handle: RePEc:eee:aosoci:v:16:y:1991:i:1:p:61-90
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    Citations

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    Cited by:

    1. Edgley, Carla, 2014. "A genealogy of accounting materiality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 255-271.
    2. Mohammad Hudaib & Roszaini Haniffa, 2009. "Exploring auditor independence: an interpretive approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 221-246, January.
    3. 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.
    4. Federica De Santis, 2016. "Auditing Standard Change and Auditors' Everyday Practice: A Field Study," International Business Research, Canadian Center of Science and Education, vol. 9(12), pages 41-54, December.
    5. Sammy Xiaoyan Ying & Chris Patel, 2015. "The Influence of Partners? Views on Chinese Auditors? Judgments Related to Professional Scepticism," Proceedings of Business and Management Conferences 2304228, International Institute of Social and Economic Sciences.
    6. Alia Miledi & Benoit Pigé, 2013. "Le Jugement Professionnel En Audit : Enquete Aupres Des Associes Signataires," Post-Print hal-01002359, HAL.
    7. Bikki Jaggi & Judy Tsui, 1999. "Determinants of audit report lag: further evidence from Hong Kong," Accounting and Business Research, Taylor & Francis Journals, vol. 30(1), pages 17-28.
    8. Gary S. Monroe & Juliana K. L. Ng & David R. Woodliff, 1993. "The Importance Of Inherent Risk Factors: Auditors‘ Perceptions," Australian Accounting Review, CPA Australia, vol. 3(6), pages 34-46, November.
    9. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    10. Alan Kilgore & Renee Radich & Graeme Harrison, 2011. "The Relative Importance of Audit Quality Attributes," Australian Accounting Review, CPA Australia, vol. 21(3), pages 253-265, September.
    11. Empson, Laura, 2004. "Organizational identity change: managerial regulation and member identification in an accounting firm acquisition," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 759-781, November.
    12. Curtis, Emer & Turley, Stuart, 2007. "The business risk audit - A longitudinal case study of an audit engagement," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 439-461.
    13. Fischer, Michael J., 1996. ""Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 219-242.
    14. W. Robert Knechel & Lasse Niemi & Mikko Zerni, 2013. "Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships," Journal of Accounting Research, Wiley Blackwell, vol. 51(2), pages 349-387, May.
    15. Ritchie, Bob & Khorwatt, Esamaddin, 2007. "The attitude of Libyan auditors to inherent control risk assessment," The British Accounting Review, Elsevier, vol. 39(1), pages 39-59.
    16. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.

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