Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy-Reference-Cited by-同舟云学术

Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy

Published:2018-07-10 Issue:5 Volume:56 Page:1453-1481
ISSN:0021-8456
Container-title:Journal of Accounting Research
language:en
Short-container-title:Journal of Accounting Research

Author:

BONNER SARAH¹,MAJORS TRACIE¹,RITTER STACEY¹

Affiliation:

1. University of Southern California

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1475-679X.12218

Reference71 articles.

1. Auditor Risk Assessment: Insights from the Academic Literature

2. Levels of Processing in Human Memory 1979 Lawrence Erlbaum Associates Hillsdale NJ J. Anderson L. Reder L. Cermak F. Craik An Elaborative Processing Explanation of Depth of Processing 385 403

3. Arbuckle J.“IBM SPSS AMOS 24 Users Guide.”2016. Available atftp://public.dhe.ibm.com/software/analytics/spss/documentation/statistics/24.0/en/amos/Manuals/IBM_SPSS_Amos_User_Guide.pdf.

4. Big 5 Auditors' Professional and Organizational Identification: Consistency or Conflict?

5. The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments

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