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Understanding Auditor Decision Behavior in Different Going- Concern Task Settings

Rosman, Andrew J. - 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

MAIN ARTICLES - The Effect of Stage Development and Financial Health on Auditor Decision Behavior in the Going-Concern Task

Rosman, Andrew J.; Seol, Inshik; Biggs, Stanley F. - In: Auditing : a journal of practice & theory 18 (1999) 1, pp. 37-54

Persistent link: https://www.econbiz.de/10006989502

The effects of tacit knowledge on earnings management behavior in the presence and absence of monitoring at different levels of firm performance

Rosman, Andrew J.; Biggs, Stanley F.; Hoskin, Robert E. - In: Behavioral research in accounting 24 (2012) 1, pp. 109-130

Persistent link: https://www.econbiz.de/10009671131

Auditors' going-concern judgments: rigid, adaptive, or both?

Rosman, Andrew J. - In: Review of accounting & finance 10 (2011) 1, pp. 30-45

Persistent link: https://www.econbiz.de/10008937613

Perceived stakeholder influences and organizations' use of environmental audits

Darnall, Nicole; Seol, Inshik; Sarkis, Joseph - In: Accounting, organizations and society : an … 34 (2009) 2, pp. 170-187

Persistent link: https://www.econbiz.de/10003820271

A model for internal auditor selection: the case of a trading company in Hong Kong

Seol, Inshik; Sarkis, Joseph - In: International journal of auditing : IJA 10 (2006) 3, pp. 243-253

Persistent link: https://www.econbiz.de/10003444204

An analytic network process model for internal auditor selection

Sarkis, Joseph; Seol, Inshik - In: Applications of management science: in productivity, …, (pp. 215-234). 2006

Persistent link: https://www.econbiz.de/10003381518

Factor structure of the Competency Framework for Internal Auditing (CFIA) skills for entering level internal auditors

Seol, Inshik; Sarkis, Joseph; Lefley, Frank - In: International journal of auditing : IJA 15 (2011) 3, pp. 217-230

Persistent link: https://www.econbiz.de/10009384028

The effect of the owner CEO on the relation between CEO compensation and firm performance : Korean case

Kim, Yong Shik; Kang, Sun-A; Seol, Inshik - In: Global business and finance review 23 (2018) 3, pp. 81-97

Persistent link: https://www.econbiz.de/10012005102

A cross-cultural comparative study of internal auditor skills : UK vs Korea

Seol, Inshik; Sarkis, Joseph; Wang, Zhihong - In: Journal of applied accounting research 18 (2017) 3, pp. 341-355

Persistent link: https://www.econbiz.de/10011790454