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The business risk audit: Origins, obstacles and opportunities

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  • Knechel, W. Robert

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  • Knechel, W. Robert, 2007. "The business risk audit: Origins, obstacles and opportunities," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 383-408.
    • Handle: RePEc:eee:aosoci:v:32:y:2007:i:4-5:p:383-408
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    References listed on IDEAS

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    1. W. R. Knechel, 2002. "The Role of the Independent Accountant in Effective Risk Management," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(1), pages 65-86.
    2. Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 605-620.
    3. Ashton, Rh, 1990. "Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 148-180.
    4. Erickson, M & Mayhew, BW & Felix, WL, 2000. "Why do audits fail? Evidence from Lincoln Savings and Loan," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 165-194.
    5. Wanda A. Wallace & Richard W. Kreutzfeldt, 1991. "Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors," Contemporary Accounting Research, John Wiley & Sons, vol. 7(2), pages 485-512, March.
    6. Chaney, Paul K. & Jeter, Debra C. & Erickson Shaw, Pamela, 2003. "The impact on the market for audit services of aggressive competition by auditors," Journal of Accounting and Public Policy, Elsevier, vol. 22(6), pages 487-516.
    7. 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.
    8. Francis, Jere R., 1994. "Auditing, hermeneutics, and subjectivity," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 235-269, April.
    9. Jackson, Susan E. & Schuler, Randall S., 1985. "A meta-analysis and conceptual critique of research on role ambiguity and role conflict in work settings," Organizational Behavior and Human Decision Processes, Elsevier, vol. 36(1), pages 16-78, August.
    10. Kim Klarskov Jeppesen, 1998. "Reinventing auditing, redefining consulting and independence," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 517-539.
    11. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    12. Paul M. Healy & Krishna G. Palepu, 2003. "The Fall of Enron," Journal of Economic Perspectives, American Economic Association, vol. 17(2), pages 3-26, Spring.
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