1-5 of 5
Keywords: risk assessment
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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
... or use audit support software that encourages them to focus on causal patterns are likely to develop risk assessments that differ from auditors who have not been encouraged to think about systemic associations in diagnostic evidence ( Schultz et al. 2010 ). Using systems-thinking principles to organize...
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...