Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Richard M. Tubbs"'
Publikováno v:
The Accounting Review. 85:1763-1786
Prior research shows that an audit supervisor’s active intervention in a subordinate’s judgment distorts that judgment. However, subordinates’ judgments are only one input into audit team judgments. How do supervisors finalize audit team judgme
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::99208018f6b6e55cfa01895234dcea09
https://doi.org/10.2308/accr.2010.85.5.1763
https://doi.org/10.2308/accr.2010.85.5.1763
Publikováno v:
Journal of Management Accounting Research. 20:1-18
We extend Fisher et al. (2003) to investigate the effectiveness of a budget-based incentive contract to settings with alternate task characteristics.We first replicate their finding: when groups perform a task with an additive production function, a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7d2b43671c1494b91d6a45b364631cb6
https://doi.org/10.2308/jmar.2008.20.s-1.1
https://doi.org/10.2308/jmar.2008.20.s-1.1
Autor:
Richard M. Tubbs, Robert J. Ramsay
Publikováno v:
Behavioral Research in Accounting. 17:149-173
Many accounting judgments are diagnostic tasks in which accountants, auditors, managers, or investors discriminate among possible states and decide which one exists. To measure the accuracy of such decisions, most accounting research employs percenta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::87539b326d2edcf5eb9fd7f6d0098fd2
https://doi.org/10.2308/bria.2005.17.1.149
https://doi.org/10.2308/bria.2005.17.1.149
Publikováno v:
Accounting, Organizations and Society. 22:249-268
While the academic and professional auditing literature makes numerous references to auditors' attitudes to evidence, alternative attitudes to evidence in auditing have not been systematically examined. This study uses the belief-adjustment model dev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fe01e8ab0c8165400ca3ff0309996274
https://doi.org/10.1016/s0361-3682(96)00029-3
https://doi.org/10.1016/s0361-3682(96)00029-3
Publikováno v:
Journal of Behavioral Decision Making. 6:257-269
The current study tests for the presence of differential order effects in evaluation tasks with consistent and inconsistent evidence as predicted by the Hogarth and Einhorn (1992) belief-adjustment model. The results, based on both between-subjects a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f7f5038b077db5d7319193de8d3fed5e
https://doi.org/10.1002/bdm.3960060404
https://doi.org/10.1002/bdm.3960060404
Publikováno v:
SSRN Electronic Journal.
SUMMARY: This research experimentally investigates how auditors make combined auditee risk judgments during the planning of the audit of an account balance in a client's financial statements. Experimental tests were performed of whether the predictio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f7114c4ac9da6690cea0cbcd54a8fe91
https://doi.org/10.2139/ssrn.958791
https://doi.org/10.2139/ssrn.958791
Autor:
Geoffrey B. Sprinkle, Richard M. Tubbs
Publikováno v:
SSRN Electronic Journal.
Auditors were required to review two working-paper areas (accounts) and, twenty-four hours later, recognize if information items had been present in the working papers and express how willing they would be to rely on their memory for each item (i.e.,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::701cda793b0924f120dd433bd979d7a7
https://doi.org/10.2139/ssrn.35965
https://doi.org/10.2139/ssrn.35965