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Auditor Consensus in Internal Control Evaluation and Audit Program Planning · Study

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ArticleAuditor Consensus in Internal Control Evaluation and Audit Program Planning

Bruce R. Gaumnitz1982

Article1982

Auditor Consensus in Internal Control Evaluation and Audit Program Planning

Bruce R. Gaumnitz · Thomas R. Nunamaker · John J. Surdick

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

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

Internal controls, Auditing, Auditor consensus, Internal control evaluation

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References

1980Students As Surrogates in Behavioral Accounting Research: Some Evidence 1974An Experimental Study of Internal Control Judgements 1976Expert Judgment in Audit Program Planning 1980Descriptive Modeling of Auditors' Internal Control Judgments: Replication and Extension

Cited by

2014A Predictive Ordered Logistic Regression Model as a Tool for Quality Review of Control Risk Assessments 2020Auditors' Fee Premiums and Low‐Quality Internal Controls*1991Expertise and Its Relation to Audit Decision Quality*2012The Joint Influence of the Extent and Nature of Audit Evidence, Materiality Thresholds, and Misstatement Type on Achieved Audit Risk 1987The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments*1988Inherent risk: An investigation of auditors' judgments 2012Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan 1989The effect of audit documentation format on data collection

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1991A Meta-Analysis of Studies on Internal Control Judgmentsreview · 4 shared references 1989The effect of audit documentation format on data collectionarticle · 4 shared references 1985Auditor Consensus in Going Concern Judgmentsarticle · 4 shared references 2019Learning in the Dynamic Audit Environment: A Literature Reviewpreprint · 4 shared references 1982Human information processing research in accounting: The state of the art in 1982article · 3 shared references 1985The Effect of the Review Process on Auditor Judgmentsarticle · 3 shared references

Details

Year1982

Typearticle

Published1982-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations66

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2307/2490898

openalex_workW2318378014

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