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Availability And The Generation Of Hypotheses In Analytical Review

Citations

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Cited by:

  1. 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.
  2. J. Christopher Westland, 2017. "An empirical investigation of analytical procedures using mixture distributions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 24(4), pages 111-124, October.
  3. Aleksandra Wasowska, 2013. "Heurystyki i bledy poznawcze jako zrodlo niepowodzen audytu zewnetrznego (Heuristics and cognitive biases as a reason of external audit failures)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 11(43), pages 189-202.
  4. Richard Brody & John Coulter & Alireza Daneshfar, 2003. "Auditor Probability Judgments: Discounting Unspecified Possibilities," Theory and Decision, Springer, vol. 54(2), pages 85-104, March.
  5. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
  6. Cindy Moeckel, 1991. "Two factors affecting an auditor's ability to integrate audit evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 270-292, September.
  7. Peter Goldschmidt, 2007. "Managing the false alarms: A framework for assurance and verification of surveillance monitoring," Information Systems Frontiers, Springer, vol. 9(5), pages 541-556, November.
  8. Luippold, Benjamin L. & Kida, Thomas & Piercey, M. David & Smith, James F., 2015. "Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 39-54.
  9. Asare, S. K. & Wright, A., 1997. "Hypothesis revision strategies in conducting analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 22(8), pages 737-755, November.
  10. Owhoso, Vincent & Weickgenannt, Andrea, 2009. "Auditors’ self-perceived abilities in conducting domain audits," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 3-21.
  11. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P.H., 2024. "Learning in the auditing profession: A framework and future directions," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  12. Anthony R. Bowrin & James King, 2010. "Time pressure, task complexity, and audit effectiveness," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 160-181, January.
  13. Stanley F. Biggs & Theodore J. Mock & Roger Simnett, 1999. "Analytical Procedures: Promise, Problems and Implications for Practice," Australian Accounting Review, CPA Australia, vol. 9(17), pages 42-52, March.
  14. William F. Messier, Jr. & Vincent Owhoso & Carter Rakovski, 2008. "Can Audit Partners Predict Subordinates' Ability to Detect Errors?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 46(5), pages 1241-1264, December.
  15. Wendy Green, 2008. "Does repetition impair auditors' judgments?," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(8), pages 724-743, September.
  16. Sourour Ammar, 2006. "La Compétence De L'Auditeur Comptable Vue Par Les Experts Comptables," Post-Print halshs-00548054, HAL.
  17. Matthias Meyer & Utz Schäffer & Markus Gmür, 2008. "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 153-181, March.
  18. Kimberly K. Moreno & Sudip Bhattacharjee & Duane M. Brandon, 2007. "The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 983-1014, September.
  19. Sridhar Ramamoorti & Andrew D. Bailey Jr & Richard O. Traver, 1999. "Risk assessment in internal auditing: a neural network approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 8(3), pages 159-180, September.
  20. Ismail, Zubaidah & Trotman, Ken T., 1995. "The impact of the review process in hypothesis generation tasks," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 345-357, July.
  21. D. Eric Hirst & Lisa Koonce, 1996. "Audit Analytical Procedures: A Field Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 457-486, September.
  22. Hung Chan, K. & Mo, Phyllis L. L., 1998. "Ownership effects on audit-detected error characteristics: An empirical study in an emerging economy," The International Journal of Accounting, Elsevier, vol. 33(2), pages 235-261.
  23. Bills, Kenneth L. & Cobabe, Matthew & Pittman, Jeffrey & Stein, Sarah E., 2020. "To share or not to share: The importance of peer firm similarity to auditor choice," Accounting, Organizations and Society, Elsevier, vol. 83(C).
  24. Jamal, Karim & Sunder, Shyam, 1996. "Bayesian equilibrium in double auctions populated by biased heuristic traders," Journal of Economic Behavior & Organization, Elsevier, vol. 31(2), pages 273-291, November.
  25. Ed O'Donnell, 2004. "Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised‐process‐tracing field study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(1), pages 75-95, March.
  26. Bryan K. Church & Arnold Schneider, 1993. "Auditors' Generation of Diagnostic Hypotheses in Response to a Superior's Suggestion: Interference Effects," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 333-350, September.
  27. Cindy Moeckel & Joanne Deahl Williams, 1990. "The role of source availability in inference verification," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 850-858, March.
  28. Bamber, E. Michael & Ramsay, Robert J. & Tubbs, Richard M., 1997. "An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 249-268.
  29. 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.
  30. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
  31. Olga Pilipczuk, 2020. "Toward Cognitive Management Accounting," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
  32. Soon‐Yeow Phang, 2020. "Impacts of the timing of the discovery of a subsequent event on the auditors’ approach to subsequent events," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4121-4146, December.
  33. Cohen, Jeffrey & Krishnamoorthy, Ganesh & Wright, Arnie, 2008. "Waste Is Our Business, Inc.: The importance of non-financial information in the audit planning process," Journal of Accounting Education, Elsevier, vol. 26(3), pages 166-178.
  34. Bonner, S. E. & Libby, R. & Nelson, M. W., 1997. "Audit category knowledge as a precondition to learning from experience," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 387-410, July.
  35. Koonce, Lisa & Seybert, Nick & Smith, James, 2011. "Causal reasoning in financial reporting and voluntary disclosure," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 209-225.
  36. James R. Coakley & Carol E. Brown, 1993. "Artificial Neural Networks Applied to Ratio Analysis in the Analytical Review Process," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 2(1), pages 19-39, January.
  37. Rich, J. S. & Solomon, I. & Trotman, K. T., 1997. "The audit review process: A characterization from the persuasion perspective," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 481-505, July.
  38. Emett, Scott A. & Nelson, Mark W., 2017. "Reporting accounting changes and their multi-period effects," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 52-72.
  39. 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.
  40. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.
  41. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2024. "Learning in the auditing profession: A framework and future directions," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
  42. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
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