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An Investigation of the Effects of Specialization in Audit Workpaper Review*
9 references·10 citing·49 second hop
An Investigation of the Effects of Specialization in Audit Workpaper Review* (1997)An Investigation of the Effects of Specia…The audit review process: A characterization from the persuasion perspective (1997)The audit review process: A c…Knowledge structure and the estimation of conditional probabilities in audit planning (1995)Knowledge structure and the e…Justification of Decisions in Auditing (1995)Justification of Decisions in…Senior/Manager Differences in Audit Workpaper Review Performance (1994)Senior/Manager Differences in…The review process as a control for differential recall of evidence in auditor judgments (1993)The review process as a contr…The Effect of Experience on Auditors' Memory Errors (1990)The Effect of Experience on A…Research opportunities in auditing : the second decade (1988)Research opportunities in aud…The Review Process and the Accuracy of Auditor Judgments (1985)The Review Process and the Ac…Montgomery's Auditing (1975)Montgomery's AuditingLearning in the Dynamic Audit Environment: A Literature Review (2019)Learning in the Dynamic Audit…An error management perspective on audit quality: Toward a multi-level model (2017)An error management perspecti…The Effect of Alternative Types of Review on Auditors’ Procedures and Performance (2010)The Effect of Alternative Typ…The Effects of Client and Preparer Risk Factors on Workpaper Review Effectiveness (2007)The Effects of Client and Pre…Auditors’ self-perceived abilities in conducting domain audits (2007)Auditors’ self-perceived abil…DISCUSSION OF Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)DISCUSSION OF Judgment and De…A Field-Based Analysis of Audit Workpaper Review (2005)A Field-Based Analysis of Aud…Audit Review: Managers' Interpersonal Expectations and Conduct of the Review (2001)Audit Review: Managers' Inter…The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers' Confidence (2000)The Effects of Specialization…Hierarchical Differences in Audit Workpaper Review Performance* (1999)Hierarchical Differences in A…Expertise in Problem Solving. (1981)The role of theories in conceptual coherence. (1985)From conditioning to category learning: An adaptive network model. (1988)Cost Knowledge and Cost-Based Judgment Performance (2001)The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance (2001)Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome (2009)Contextual prerequisites for understanding: Some investigations of comprehension and recall (1972)Accountability and complexity of thought. (1983)Accountability: A Social Check on the Fundamental Attribution Error (1985)Performance Pressure as a Double-edged Sword (2012)How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability (2013)Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors (2013)Self-efficacy: the exercise of control (1997)Self-Efficacy: The Exercise of Control (1999)Unskilled and unaware of it: How difficulties in recognizing one's own incompetence lead to inflated self-assessments. (1999)Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality? (2014)The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO (2021)The moderating effect of job satisfaction on the relationship between human capital dimensions and internal audit effectiveness (2022)A Coefficient of Agreement for Nominal Scales (1960)Dimensions of Consumer Expertise (1987)Social Cognition And Social Perception (1987)A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior (2012)Group judgment and decision making in auditing: Past and future research (2015)Heuristic versus systematic information processing and the use of source versus message cues in persuasion. (1980)Understanding Attitudes and Predicting Social Behavior (1980)Mental Models (1983)Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review (2002)Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance (2004)The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence (2012)The philosophy of auditing. (1964)Group process and productivity (1972)Quality of group judgment. (1977)Factors affecting judgmental forecasts and confidence intervals (1989)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)The changing technological environment and the future of behavioural research in accounting (2016)Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment (1993)The effect of audit seniors’ decisions on working paper documentation and on partners’ decisions (1999)Do Auditors Objectively Evaluate Their Subordinates' Work? (2001)Closing the Loop: Review Process Factors Affecting Audit Staff Follow-Through (2011)Expertise and Intelligent Thinking: When Is It Worse to Know Better? (2014)Perception in chess (1973)Problem-centred research and knowledge-based theory in the professional accounting setting (1993)The Effects of Experience on Complex Problem Representation and Judgment In Auditing: An Experimental Investigation (2006)Fraud Brainstorming Using Computer-Mediated Communication: The Effects of Brainstorming Technique and Facilitation (2009)Strategic Dependence and Inherent Risk Assessments. (1995)Audit disaster futures: antidotes for the expectation gap? (1999)The disciplinary process of the accounting profession: protecting the public or the profession? The Québec experience (2001)The effects of precedents and client position on auditors' financial accounting policy judgment (1996)Audit category knowledge as a precondition to learning from experience (1997)
this work references cited by second hop

References

  • 1997The audit review process: A characterization from the persuasion perspective235 cited
  • 1995Justification of Decisions in Auditing156 cited
  • 1993The review process as a control for differential recall of evidence in auditor judgments152 cited
  • 1994Senior/Manager Differences in Audit Workpaper Review Performance114 cited
  • 1995Knowledge structure and the estimation of conditional probabilities in audit planning99 cited
  • 1985The Review Process and the Accuracy of Auditor Judgments95 cited
  • 1988Research opportunities in auditing : the second decade82 cited
  • 1990The Effect of Experience on Auditors' Memory Errors68 cited
  • 1975Montgomery's Auditing59 cited

Cited by

  • 2007Auditors’ self-perceived abilities in conducting domain audits45 cited
  • 1999Hierarchical Differences in Audit Workpaper Review Performance*44 cited
  • 2010The Effect of Alternative Types of Review on Auditors’ Procedures and Performance38 cited
  • 2017An error management perspective on audit quality: Toward a multi-level model37 cited
  • 2005DISCUSSION OF Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective34 cited
  • 2005

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

A Field-Based Analysis of Audit Workpaper Review
30 cited
  • 2001Audit Review: Managers' Interpersonal Expectations and Conduct of the Review29 cited
  • 2000The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers' Confidence27 cited
  • 2007The Effects of Client and Preparer Risk Factors on Workpaper Review Effectiveness22 cited
  • 2019Learning in the Dynamic Audit Environment: A Literature Review1 cited