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Experience and the Ability to Explain Audit Findings · Study

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ArticleExperience and the Ability to Explain Audit Findings

Robert Libby1990

Article1990

Experience and the Ability to Explain Audit Findings

Robert Libby · David M. Frederick

424 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

Auditing, Financial statement errors, Auditor experience, Decision making

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References

1973Perception in chess 2002Principles of Categorization 1981Categorization of Natural Objects 1981Expertise in Problem Solving.1985Ideals, central tendency, and frequency of instantiation as determinants of graded structure in categories.1964The philosophy of auditing.

Cited by

2017A Review of the Archival Literature on Audit Partners 1994A model of the effects of audit task complexity 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective 2003How Are Earnings Managed? Examples from Auditors 1996Audit Analytical Procedures: A Field Investigation*1997Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field 1994The effects of instruction and experience on the acquisition of auditing knowledge 2014The Effect of Audit Experience on Audit Fees and Audit Quality

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Details

Year1990

Typearticle

Published1990-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations424

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2307/2491154

openalex_workW1968114203

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