Download or read book The Influence of Accountability and Time Pressure on Auditor Judgement written by Steven M. Glover and published by . This book was released on 19?? with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Influence of Accountability and Time Pressure on Auditor Judgment written by Steven M. Glover and published by . This book was released on 1994 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Time Pressure Accountability and Attitudes written by Cathleen L. Miller and published by . This book was released on 1998 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions written by Kristina Yankova and published by Springer. This book was released on 2015-02-10 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.
Download or read book Judgment Versus Choice Accountability Demands and the Auditor s Evidence Search Strategy written by Cynthia W. Turner and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines two elements of the audit decision environment that may influence the auditor's decision strategy: the nature of the task (judgment or choice), and the presence of accountability demands. Judgment involves the explicit assignment of a particular value to an attribute under examination. Choice is the selection of a course of action over other alternative actions. Accountability is the expected requirement to justify one's position to significant others. Recent work in decision- making literature suggests that judgment and choice are not equivalent tasks. This work suggests that judgment, when compared to choice, is characterized to be more time-demanding and cognitively demanding (e.g., Tversky 1972; Einhorn and Hogarth 1981). Recent work in audit judgment literature suggests that the influence of accountability demands likely depends, at least in part, on the perceived preferences of the individual to whom the auditor is accountable (Peecher 1996). Eighty auditor-participants completed two audit tasks -- an accounts receivable collectibility review and an inventory obsolescence review. The auditors were randomly assigned to one of six experimental conditions created by crossing three levels of accountability (no accountability, credence-inducing, and skepticism-inducing) and two levels of response tasks (judgment and choice). Similar to Peecher (1996), credence-inducing preferences are characterized as preferences of a reviewing manager who is concerned with auditors who undertake, without adequate justification, costly investigations of unusual account balance fluctuations. Skepticism-inducing preferences are characterized as preferences of a reviewing manager who is concerned with auditors who accept, without adequatejustification, client-provided explanations of unusual account balance fluctuations. The results of this study indicate that auditors who make judgments evaluate more evidence and expend more time than those who make choices. Further, auditors who are held accountable to a reviewer possessing skepticism-inducing preferences evaluate more evidence and follow a more exhaustive search strategy than those who are not.
Download or read book Accountability Task Structure and Evidence Evaluations in an Audit Review Process written by Diane Marie Matson and published by . This book was released on 1997 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Impact of Audit Time Pressure on Audit Quality written by Janaé Monét McClam and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This quantitative research correlational study aimed to determine the effects of time budget pressure on the auditor and whether those effects impact audit quality. The study population consisted of active external auditors registered with a certified public accounting (CPA) license, employed by CPA firms, who hold a minimum of a bachelor's degree in accounting, and have at least one year of accounting experience auditing financial statements. The population consisted of 1,072. The sample size was 283 participants, and the number of respondents was 287. This study contains two dependent variables, auditor judgment and audit quality, and one independent variable, time budget pressure. One indicator measures auditor judgment: premature signoffs. Two indicators measure audit quality: underreporting of audit time and an auditor's ability to detect material misstatements. Two indicators measure time budget pressure: incentives and emphasis from management to complete an audit on budget or under budget and time pressure felt. To conduct the study, surveys were distributed using an online survey platform link. Using IBM SPSS statistical data software, the researcher tested the validity and reliability of the collected data and performed a Spearman Rh0 correlational analysis to determine whether there was a statistically significant relationship between the variables. The study concluded that time budget pressure has a negative effect on auditors and negatively impacts audit quality.
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Download or read book The Effect of Nondiagnostic Evidence and Accountability on Auditor Judgment written by Sandra W. Shelton and published by . This book was released on 1994 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Routledge Companion to Behavioural Accounting Research written by Theresa Libby and published by Routledge. This book was released on 2017-11-06 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Download or read book Advances in Accounting Behavioral Research written by Vicky Arnold and published by Emerald Group Publishing. This book was released on 2006-06-05 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents an empirical research in accounting theory. This book includes content that crosses into the fields of applied psychology, sociology, management science, and economics.
Download or read book The Oxford Handbook of Public Accountability written by Mark Bovens and published by OUP Oxford. This book was released on 2014-05-15 with total page 737 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades public accountability has become not only an icon in political, managerial, and administrative discourse but also the object of much scholarly analysis across a broad range of social and administrative sciences. This handbook provides a state of the art overview of recent scholarship on public accountability. It collects, consolidates, and integrates an upsurge of inquiry currently scattered across many disciplines and subdisciplines. It provides a one-stop-shop on the subject, not only for academics who study accountability, but also for practitioners who are designing, adjusting, or struggling with mechanisms for accountable governance. Drawing on the best scholars in the field from around the world, The Oxford Handbook of Public Accountability showcases conceptual and normative as well as the empirical approaches in public accountability studies. In addition to giving an overview of scholarly research in a variety of disciplines, it takes stock of a wide range of accountability mechanisms and practices across the public, private and non-profit sectors, making this volume a must-have for both practitioners and scholars, both established and new to the field.
Download or read book The Influence of Time Pressure Firm Methodology and Client Size on Auditors Materiality Judgments written by Denise May English and published by . This book was released on 1989 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Behavioural Aspects of Auditors Evidence Evaluation written by Magda Abou-Seada and published by Routledge. This book was released on 2017-11-22 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.
Download or read book Accountability and Auditor s Judgments about Contingent Events written by Thomas Arthur Buchman and published by . This book was released on 1990 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past ten years researchers have accumulated a large body of findings describing how auditors make decisions--in experimental settings. One must be cautious, however, in assessing the generalizability of the models of auditor decision making that have been developed because numerous threats exist to the external validity of the typical experimental study of judgment and decision making. Of interest to this research is one particular threat: accountability. In the studies of auditors, the subjects never expect to account for, or justify, the positions they take. This is the antithesis of what occurs outside the experimental setting--auditors are not only accountable to others for their actions, but they may be accountable to several others, each holding different views. Recent psychological research suggests that models developed of decision making in an experimental setting may be misleading unless the subjects are expected to be held accountable for their decisions. This project examines the effect that holding auditors accountable for their decisions to persons of known views has on those decisions.
Download or read book Advances in Accounting written by Philip M J Reckers and published by Elsevier. This book was released on 2005-06-02 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its twenty-first edition, Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes articles reflective of recent focus on corporate governance, earnings management and the influence of the CEO, the accuracy of earnings forecasts and the value relevance or voluntary and mandated disclosures. This volume also looks at challenges facing the academic community with respect to technology and addresses pedagogical advances holding promise. AIA continues its commitment to the global arena by publishing research with an international perspective in the International Section inaugurated in Volume 20. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.
Download or read book A Reexamination of the Dilution of Auditor Misstatement Risk Assessments written by Suzanne M. Perry and published by . This book was released on 2015 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many external parties such as investors, creditors, and regulatory agencies, use a company's financial statements in their decision-making. In doing so, they rely on audit opinions on whether financial statements are fairly stated. However, evidence suggests that there are factors in the audit environment that influence auditor judgments. For example, nondiagnostic client information dilutes auditor judgments when compared to judgments based on diagnostic information alone, especially for less experienced auditors (Hackenbrack 1992; Hoffman and Patton 1997; Glover 1994; Shelton 1999). High time pressure conditions mitigate this effect by refocusing auditor attention toward relevant client information, therefore reducing the impact of nondiagnostic information (Glover 1994, 1997). This research study examines other common audit environment factors to determine if they too influence audit judgment results. An online questionnaire of 149 auditors, CPAs and other accounting professionals indicate that the inclusion of nondiagnostic client information results in a significant change in auditor judgments. The direction of this change follows a theorized pattern; risk assessments that were initially high are reduced, while those that were initially low are increased. Significance was not consistently found for a workload and PCAOB effect on auditor judgment. However, a comparison of the absolute value of dilution effect means across conditions reveals some trending for the proposed unwanted effect of high workload, and the beneficial effect of PCAOB guidance. These results have important implications for auditing research and practice. It extends previous archival research on workload effects and uses a unique questionnaire design to reexamine workload pressures in a behavioral setting. The results of hypothesis testing on workload pressure and PCAOB guidance, although lacking consistent statistical significance; exhibit trends that agree with proposed theoretical relationships. Tests on the effects of nondiagnostic information show strong statistical support for previous studies in the area of psychology and audit. This study's greatest contribution suggests that audit pressures do not produce equivalent effects on auditor judgment; time pressure improves audit judgment, while workload pressure does not (Glover 1994, 1997). These results can be explained by examining the relationship between stress and audit judgment performance (Choo 1995, Yerkes and Dodson 1908). Different types and different degrees of audit pressures may correspond to different levels of audit pressure. Low to moderate levels of audit pressure, such as the level of time pressure used in Glover's (1994, 1997) study improve audit performance. Higher audit pressures, such as high workload during an auditor's busy season, may lower audit performance.
