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The Effect of Experience on Auditors' Memory Errors · Study

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ArticleThe Effect of Experience on Auditors' Memory Errors

Cindy L. Moeckel1990

Article1990

The Effect of Experience on Auditors' Memory Errors

Cindy L. Moeckel

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

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Auditing, Earnings Management, Governance Decision-Making and Behavioral Economics Memory Processes and Influences

Abstract

Auditing, Audit experience, Memory errors

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References

1973Perception in chess 1972Contextual prerequisites for understanding: Some investigations of comprehension and recall 1981Expertise in Problem Solving.1990Experience and the Ability to Explain Audit Findings 1982The illusion of knowing: Failure in the self-assessment of comprehension 1985Availability and the Generation of Hypotheses in Analytical Review 1984Propositions about the Psychology of Professional Judgment in Public Accounting 1977Altering comprehension: The effect of biasing titles on text comprehension

Cited by

2009Fraud Brainstorming Using Computer-Mediated Communication: The Effects of Brainstorming Technique and Facilitation 1993Problem-centred research and knowledge-based theory in the professional accounting setting 2006The Effects of Experience on Complex Problem Representation and Judgment In Auditing: An Experimental Investigation 2014Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors 2008An Experimental Examination of Professional Skepticism

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Details

Year1990

Typearticle

Published1990-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations68

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2307/2491155

openalex_workW2334470237

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1997An Investigation of the Effects of Specialization in Audit Workpaper Review*

1996Auditors' knowledge content and judgment performance: A cognitive script approach