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Internal Accounting Control Evaluation and Auditor Judgment
0 references·11 citing·46 second hop
Internal Accounting Control Evaluation and Auditor Judgment (1981)Internal Accounting Control Evaluation an…Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action? (2013)Sarbanes-Oxley and Public Rep…Opportunities for Task‐Level Research within the Audit Process (2010)Opportunities for Task‐Level …Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing (2010)Audit Partner Evaluation of C…An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment (2008)An evidential reasoning appro…The effect of format and experience on internal control evaluation (2006)The effect of format and expe…Does the Adoption of a Business Risk Audit Approach Change Internal Control Documentation and Testing Practices? (2004)Does the Adoption of a Busine…Verbal protocol research in auditing (1989)Verbal protocol research in a…The effect of audit documentation format on data collection (1989)The effect of audit documenta…Audit judgment research (1989)Audit judgment researchThe effect of information presentation structures on audit planning and review judgments* (1985)The effect of information pre…An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation (1984)An exploration of the mediati…Selective Perception: A Note on the Departmental Identifications of Executives (1958)Students As Surrogates in Behavioral Accounting Research: Some Evidence (1980)Psychological Characteristics Contributing to Expertise in Audit Judgment (2006)The Discovery of Grounded Theory (2017)Accruals Quality and Internal Control over Financial Reporting (2007)Economic consequences of the Sarbanes–Oxley Act of 2002 (2007)The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The social psychology of organizing (1969)Foundations of Behavioral Research (1974)Audit Documentation Methods: A Path Model of Cognitive Processing, Memory, and Performance (2008)Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls? (2009)Experimental Design: Procedures for the Behavioral Sciences (2013)Preventing corruption within government procurement: Constructing the disciplined and ethical subject (2014)Human Problem Solving (1972)Expertise in Problem Solving. (1981)SCRIPTS, PLANS, GOALS, AND UNDERSTANDING (1988)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Calibration of probabilities: The state of the art to 1980 (1982)The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments* (1987)Transferring auditors’ internal control evaluation knowledge to management (2001)The Effect of Business Process Representation Type on Assessment of Business and Control Risks: Diagrams versus Narratives (2012)A mathematical theory of evidence (1977)Advances in the Dempster-Shafer theory of evidence (1994)Improving auditor effectiveness in assessing KYC/AML practices (2011)A Summary of 10 Years of PCAOB Research: What Have We Learned? (2013)The Use of an ERP System to Facilitate Regulatory Compliance (2013)Internal Control: Integrated Framework (2014)A Coefficient of Agreement for Nominal Scales (1960)Putting auditing practices in context: deciphering the message in auditor responses to selected environmental cues (1992)AUDITORS’ RECOGNITION AND DISCLOSURE MATERIALITY THRESHOLDS: THEIR MAGNITUDE AND THE EFFECTS OF INDUSTRY (2000)A Cognitive Approach to Fraud Detection (2006)The halo effect: Evidence for unconscious alteration of judgments. (1977)Nature and consequences of halo error: A critical analysis. (1993)Auditing organizations through a strategic-systems lens : the KPMG Business Measurement Process (1997)When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists (2015)External Auditors' Judgment and Decision Making: An Audit Process Task Analysis (2018)Optimalisasi Peran Pendamping Desa terhadap Pencegahan Fraud Pemerintah Desa di Kabupaten Demak (2020)Audit Analytical Procedures: A Field Investigation* (1996)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)A Model and Literature Review of Professional Skepticism in Auditing (2009)Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making (2015)An experimental investigation of the interaction effect of management training ground and reporting lines on internal auditors’ objectivity (2018)Comparison of Audit Methodologies of Large Accounting Firms (1986)The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions (1999)Application of the Business Risk Audit Model: A Field Study (2001)
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  • 1985The effect of information presentation structures on audit planning and review judgments*42 cited
  • 1989Audit judgment research40 cited
  • 2010Opportunities for Task‐Level Research within the Audit Process38 cited
  • 1989The effect of audit documentation format on data collection36 cited
  • 2008An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment31 cited
  • 2010Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing26 cited
  • 2013Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action?24 cited
  • 1984An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation24 cited
  • 2006The effect of format and experience on internal control evaluation22 cited
  • 2004Does the Adoption of a Business Risk Audit Approach Change Internal Control Documentation and Testing Practices?22 cited
  • 1989Verbal protocol research in auditing22 cited

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