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Audit Documentation Methods: A Path Model of Cognitive Processing, Memory, and Performance

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References

1993Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment680 cited
2018Association of Certified Fraud Examiners (ACFE)375 cited
1984Aids to text comprehension313 cited
2006Pattern Identification and Industry-Specialist Auditors267 cited
1999The effect of audit seniors’ decisions on working paper documentation and on partners’ decisions101 cited
2003The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers72 cited
2003Reviewers' Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers65 cited
2006Determinants of Audit Preparers' Workpaper Justifications49 cited
2000Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures47 cited
1989The effect of audit documentation format on data collection36 cited

Cited by

2013A Summary of 10 Years of PCAOB Research: What Have We Learned?27 cited
2018External Auditors' Judgment and Decision Making: An Audit Process Task Analysis18 cited
2013Auditor Business Process Analysis and Linkages among Auditor Risk Judgments18 cited

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