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Auditor Consensus in Internal Control Evaluation and Audit Program Planning

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References

1980Students As Surrogates in Behavioral Accounting Research: Some Evidence357 cited
1974An Experimental Study of Internal Control Judgements198 cited
1976Expert Judgment in Audit Program Planning149 cited
1980Descriptive Modeling of Auditors' Internal Control Judgments: Replication and Extension93 cited

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2014A Predictive Ordered Logistic Regression Model as a Tool for Quality Review of Control Risk Assessments63 cited
2020Auditors' Fee Premiums and Low‐Quality Internal Controls*58 cited
1991Expertise and Its Relation to Audit Decision Quality*51 cited
2012The Joint Influence of the Extent and Nature of Audit Evidence, Materiality Thresholds, and Misstatement Type on Achieved Audit Risk46 cited
1987The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments*42 cited
1988Inherent risk: An investigation of auditors' judgments40 cited
2012Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan38 cited
1989The effect of audit documentation format on data collection36 cited
2022Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge31 cited
1985Auditor Consensus in Going Concern Judgments

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30 cited

2003Auditor analytical review judgement: a performance evaluation29 cited

1993Testing the Effect of Risk Attitude on Auditor Judgments Using Multiattribute Utility Theory27 cited

2016A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India25 cited

2005System Controls Reliability and Assessment Effort23 cited

2020Exploring Improvisation in Audit Work through Auditors’ Response to COVID-1923 cited

2006Psychological Characteristics Contributing to Expertise in Audit Judgment20 cited