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Keywords: risk assessment
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 185–197.
Published: 01 August 2017
... experiment using senior auditor participants. We also perform two follow-up experiments, using student participants, to rule out competing rationales for our findings. In a final supplemental experiment, we test partition dependence predictions in a risk assessment setting and find results consistent...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 123–139.
Published: 01 August 2013
...Natalia Kochetova-Kozloski; Thomas M. Kozloski; William F. Messier, Jr. SUMMARY: This research note examines whether auditors “link” their entity-level risk assessments to their core business process risk assessments. For auditors who performed a business process analysis of the core business...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 273–283.
Published: 01 November 2011
... Auditing Section Midyear Meeting, and the 2010 International Symposium on Accounting Information Systems. Editor's note: Accepted by Ken Trotman. April 2010 June 2011 2011 analytical procedures causal-loop diagrams pattern recognition risk assessment We conducted...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 101–128.
Published: 01 November 2011
...Jacqueline S. Hammersley SUMMARY In this paper, I develop a model that describes auditor and fraud risk factor characteristics that I expect to affect auditor performance in fraud-related planning tasks (i.e., fraud hypothesis generation, risk assessment, and audit program modification). I expect...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 149–171.
Published: 01 November 2011
...Natalia Kochetova-Kozloski; William F. Messier, Jr. SUMMARY The study investigates whether and how senior auditors' strategic analysis of a client affects their identification of significant business and financial statement risks, and their risk assessments. Sixty-seven senior auditors...