IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v11y1994i1p543-551.html
   My bibliography  Save this article

Discussion of “Researching for Accounting Precedents: Learning, Efficiency, and Effectivenessâ€

Author

Listed:
  • JEAN BÉDARD

Abstract

No abstract is available for this item.

Suggested Citation

  • Jean Bã‰Dard, 1994. "Discussion of “Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness†," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 543-551, June.
  • Handle: RePEc:wly:coacre:v:11:y:1994:i:1:p:543-551
    DOI: 10.1111/j.1911-3846.1994.tb00455.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1911-3846.1994.tb00455.x
    Download Restriction: no

    File URL: https://libkey.io/10.1111/j.1911-3846.1994.tb00455.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Steven Salterio, 1994. "Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 515-542, June.
    2. Gibbins, Michael & Jamal, Karim, 1993. "Problem-centred research and knowledge-based theory in the professional accounting setting," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 451-466, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Andrew J. Rosman, 2011. "Auditors' going‐concern judgments: rigid, adaptive, or both?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(1), pages 30-45, February.
    2. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
    3. 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.
    4. Karim Jamal & Paul E. Johnson & R. Glen Berryman, 1995. "Detecting Framing Effects in Financial Statements," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 85-105, September.
    5. Jeffrey R. Cohen & Gregory M. Trompeter, 1998. "An Examination of Factors Affecting Audit Practice Development," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 481-504, December.
    6. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
    7. Hasseldine, John & Holland, Kevin & van der Rijt, Pernill, 2011. "The market for corporate tax knowledge," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 39-52.
    8. 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.
    9. Utz Schäffer & Michael Zyder, 2007. "Eine Analyse des moderierenden Einflusses der Faktoren Wettbewerbsintensität, Marktdynamik und dezentrale Autonomie auf die erfolgreiche Gestaltung der Budgetierung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(1), pages 7-33, April.
    10. Steven Salterio, 1994. "Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 515-542, June.
    11. Karim Jamal & Paul E. Johnson & R. Glen Berryman, 1995. "La détection des effets de mise en scène dans les états financiers," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 107-130, September.
    12. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    13. 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.
    14. McCracken, Susan & Salterio, Steven E. & Gibbins, Michael, 2008. "Auditor-client management relationships and roles in negotiating financial reporting," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 362-383.
    15. Steven Salterio & Ross Denham, 1997. "Accounting Consultation Units: An Organizational Memory Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 669-691, December.
    16. Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P., 2008. "The Effect of Audit Standards on Fraud Consultation and Auditor Judgment," ERIM Report Series Research in Management 11687, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    17. Steven E. Salterio, 2008. "A Strategy for Dealing with Financial Reporting Fraud: Fewer Mandates, More Auditing," Accounting Perspectives, John Wiley & Sons, vol. 7(2), pages 111-122, May.
    18. Salterio, Steven E. & Hoang, Kris & Luo, Yi, 2021. "Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers," Accounting, Organizations and Society, Elsevier, vol. 94(C).
    19. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2022. "Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis," Sustainability, MDPI, vol. 14(16), pages 1-18, August.
    20. Eldar Maksymov & Jeffrey Pickerd & D. Jordan Lowe & Mark E. Peecher & Andrew Reffett & Dain C. Donelson, 2020. "The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys$," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1400-1443, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:11:y:1994:i:1:p:543-551. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.