Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach
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References listed on IDEAS
- Knechel, W. Robert, 2007. "The business risk audit: Origins, obstacles and opportunities," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 383-408.
- Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
- repec:bla:joares:v:38:y:2000:i:1:p:165-194 is not listed on IDEAS
- Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
- repec:bla:joares:v:35:y:1997:i::p:75-97 is not listed on IDEAS
- 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.
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- Wright, William F., 2016. "Client business models, process business risks and the risk of material misstatement of revenue," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 43-55.
- repec:eee:crpeac:v:28:y:2015:i:c:p:49-61 is not listed on IDEAS
- repec:eee:ijoais:v:20:y:2016:i:c:p:38-64 is not listed on IDEAS
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