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


  • 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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    Cited by:

    1. Alia Miledi & Benoit Pigé, 2013. "Le Jugement Professionnel En Audit : Enquete Aupres Des Associes Signataires," Post-Print hal-01002359, HAL.
    2. 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.
    3. 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.
    4. repec:eee:crpeac:v:44:y:2017:i:c:p:1-29 is not listed on IDEAS
    5. repec:eee:crpeac:v:25:y:2014:i:3:p:255-271 is not listed on IDEAS
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. Mohammad Hudaib & Roszaini Haniffa, 2009. "Exploring auditor independence: an interpretive approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(2), pages 221-246, January.
    11. 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.
    12. 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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