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Does the Adoption of a Business Risk Audit Approach Change Internal Control Documentation and Testing Practices?
12 references·0 citing·46 second hop
Does the Adoption of a Business Risk Audit Approach Change Internal Control Documentation and Testing Practices? (2004)Does the Adoption of a Business Risk Audi…The effects of fee pressure and partner pressure on audit planning decisions (2001)The effects of fee pressure a…Application of the Business Risk Audit Model: A Field Study (2001)Application of the Business R…An Experimental Assessment of Recent Professional Developments in Nonstatistical Audit Sampling Guidance (2001)An Experimental Assessment of…Audit Practices of PricewaterhouseCoopers (2000)Audit Practices of Pricewater…The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions (1999)The Effects of Fee Pressure a…Are Audit Program Plans Risk-Adjusted? (1999)Are Audit Program Plans Risk-…Auditors' assessments of inherent and control risk in field settings (1993)Auditors' assessments of inhe…The effect of audit documentation format on data collection (1989)The effect of audit documenta…Comparison of Audit Methodologies of Large Accounting Firms (1986)Comparison of Audit Methodolo…The Standard of Objectivity for Internal Auditors: Memory and Bias Effects (1985)The Standard of Objectivity f…The effect of information presentation structures on audit planning and review judgments* (1985)The effect of information pre…Internal Accounting Control Evaluation and Auditor Judgment (1981)Internal Accounting Control E…Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack (1985)The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence (1996)Auditor Risk Assessment: Insights from the Academic Literature (2006)The Association between Financial Reporting Risk and Audit Fees before and after the Historic Events Surrounding SOX (2010)Experimental Design: Procedures for the Behavioral Sciences (2013)The Outcome Effect and Professional Skepticism (2016)Belief in the law of small numbers. (1971)Behavioral research in accounting (1989)Heuristics and biases: Expertise and task realism in auditing. (1991)DISCUSSION OF Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)Improving auditor effectiveness in assessing KYC/AML practices (2011)Contract Analytics in Auditing (2019)Accountability and complexity of thought. (1983)The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)Accounting for the effects of accountability. (1999)Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance (2003)The Role of Auditors' Emotions and Moods on Audit Judgment: A Research Summary with Suggested Practice Implications (2013)New insights into underreporting of time: the audit partner context (2015)The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms (1983)Free Cash Flow, Debt Monitoring, and Audit Pricing: Further Evidence on the Role of Director Equity Ownership (2001)An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment* (2007)Auditing organizations through a strategic-systems lens : the KPMG Business Measurement Process (1997)Resource Allocation Decisions in Audit Engagements* (1997)Globalization and the coordinating of work in multinational audits (2004)Transforming audit technologies: Business risk audit methodologies and the audit field (2006)Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500 (2013)Human Problem Solving (1972)Applied Linear Statistical Models. (1975)Design and Analysis: A Researcher's Handbook (1975)The Audit Review Process and Sensitivity to Information Source Objectivity (1999)An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions* (2010)Reliance of External Auditors on Internal Audit Work: A Corporate Governance Perspective (2011)Slightly More Realistic Personal Probability (1967)Calibration of probabilities: The state of the art to 1980 (1982)Decision analysis and behavioral research (1986)Changing the model for prevention and detection of fraud (1995)Building the evaluation model of the IT general control for CPAs under enterprise risk management (2010)Competitive Procurement of Auditing Services with Limited Information (2012)Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice (2010)The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments (2010)Error Management in Audit Firms: Error Climate, Type, and Originator (2013)Sequential Belief Revision in Auditing. (1988)Long-Term Trends in Audit Fees (2001)The apparatus of fraud risk (2012)Audit judgment research (1989)Opportunities for Task‐Level Research within the Audit Process (2010)
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References

  • 2001Application of the Business Risk Audit Model: A Field Study186 cited
  • 1986Comparison of Audit Methodologies of Large Accounting Firms168 cited
  • 1999The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions165 cited
  • 1999Are Audit Program Plans Risk-Adjusted?149 cited
  • 2000Audit Practices of PricewaterhouseCoopers101 cited
  • 1993Auditors' assessments of inherent and control risk in field settings64 cited
  • 1985The Standard of Objectivity for Internal Auditors: Memory and Bias Effects63 cited
  • 2001The effects of fee pressure and partner pressure on audit planning decisions53 cited
  • 2001An Experimental Assessment of Recent Professional Developments in Nonstatistical Audit Sampling Guidance50 cited
  • 1981Internal Accounting Control Evaluation and Auditor Judgment49 cited
  • 1985The effect of information presentation structures on audit planning and review judgments*42 cited
  • 1989The effect of audit documentation format on data collection36 cited

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