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Understanding Auditor Decision Behavior in Different Going- Concern Task Settings
Rosman, Andrew J.
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2000
The going-concern decision is studied within a framework that varies task settings. Using an interactive computer process-tracing method, experienced auditors from four Big 6 firms examined cases based on real data that differed in financial health (bankrupt and nonbankrupt) and stage of...
Persistent link: https://www.econbiz.de/10012789475
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2
The Effect of Stage of Development and Financial Health on Auditor Decision Behavior in the Going-Concern Task
Rosman, Andrew J.
-
1999
The effect of different task settings within an industry on auditor behavior is examined for the going-concern task. Using an interactive computer process-tracing method, experienced auditors from four Big 6 accounting firms examined cases based on real data that differed on two dimensions of...
Persistent link: https://www.econbiz.de/10012789707
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3
The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures
Bierstaker, James Lloyd
-
1999
In audit analytical procedures, research has shown that auditors have difficulty proposing possible explanations for financial statement discrepancies (Bedard and Biggs 1991a). One source of this difficulty is that auditors may represent analytical procedures problems incorrectly; that is, their...
Persistent link: https://www.econbiz.de/10012789708
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Auditing : a risk-based approach to conducting a quality audit
Johnstone, Karla M.
;
Gramling, Audrey A.
;
Rittenberg, …
-
2014
-
9. ed., internat. ed.
Persistent link: https://www.econbiz.de/10010224727
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Auditing : a business risk approach
Gramling, Audrey A.
;
Rittenberg, Larry E.
;
Johnstone, …
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2010
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7th ed., Internat. ed.
Persistent link: https://www.econbiz.de/10003846549
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Auditing
Gramling, Audrey A.
;
Rittenberg, Larry E.
;
Johnstone, …
-
2010
-
7. ed., Internat. student ed.
Persistent link: https://www.econbiz.de/10004944843
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7
Auditing : a business risk approach
Rittenberg, Larry E.
;
Schwieger, Bradley J.
;
Johnstone, …
-
2008
-
6. ed., Internat. student ed.
Persistent link: https://www.econbiz.de/10004887076
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8
Auditing
Gramling, Audrey A.
;
Rittenberg, Larry E.
;
Johnstone, …
-
2012
-
8. ed., internat. ed.
Persistent link: https://www.econbiz.de/10009284600
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