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The persuasiveness of audit evidence: The case of accounting policy decisions

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  • Salterio, S.
  • Koonce, L.

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  • Salterio, S. & Koonce, L., 1997. "The persuasiveness of audit evidence: The case of accounting policy decisions," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 573-587, August.
    • Handle: RePEc:eee:aosoci:v:22:y:1997:i:6:p:573-587
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    References listed on IDEAS

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    1. Shah, Atul K., 1996. "Creative compliance in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 23-39, January.
    2. Paul Danos & John W. Eichenseher & Doris L. Holt, 1989. "Specialized knowledge and its communication in auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 91-109, September.
    3. Marchant, Garry & Robinson, John & Anderson, Urton & Schadewald, Michael, 1991. "Analogical transfer and expertise in legal reasoning," Organizational Behavior and Human Decision Processes, Elsevier, vol. 48(2), pages 272-290, April.
    4. Hirst, De, 1994. "Auditors Sensitivity To Source Reliability," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 113-126.
    5. Steven Salterio, 1994. "Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 515-542, June.
    6. Salterio, Steven, 1996. "The effects of precedents and client position on auditors' financial accounting policy judgment," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 467-486, July.
    7. Johnson, Paul E. & Jamal, Karim & Berryman, R. Glen, 1991. "Effects of framing on auditor decisions," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(1), pages 75-105, October.
    8. Marchant, Garry & Robinson, John & Anderson, Urton & Schadewald, Michael, 1993. "The Use of Analogy in Legal Argument: Problem Similarity, Precedent, and Expertise," Organizational Behavior and Human Decision Processes, Elsevier, vol. 55(1), pages 95-119, June.
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