The effects of preparer's justification on reviewer's judgment.
Notwithstanding the importance of the quality assurance role of the review process (Solomon 1987, Abdel-Khalik and Solomon 1989, AICPA 1992, AU311.13), to date, audit research offers little insight into the impact of the review process on the reviewer's cognition and decision (Libby and Trotman...
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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2009
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| Online Access: | http://hdl.handle.net/10356/20254 |
| _version_ | 1824453612936364032 |
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| author | Yip Ow, Siew Wah. |
| author2 | Tan, Hun Tong |
| author_facet | Tan, Hun Tong Yip Ow, Siew Wah. |
| author_sort | Yip Ow, Siew Wah. |
| collection | NTU |
| description | Notwithstanding the importance of the quality assurance role of the review process (Solomon 1987, Abdel-Khalik and Solomon 1989, AICPA 1992, AU311.13), to date, audit research offers little insight into the impact of the review process on the reviewer's cognition and decision (Libby and Trotman 1993; Rich, Solomon and Trotman 1994). In particular, little is known about how contextual variations affect the effectiveness of the review process (Rich, Solomon and Trotman 1994; Asare and McDaniel 1996). This dissertation seeks to extend current research by investigating the effect of a contextual feature of the review process, namely the preparer's justification memo, on reviewer's likelihood assessment. |
| first_indexed | 2025-02-19T03:09:12Z |
| format | Thesis |
| id | ntu-10356/20254 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2025-02-19T03:09:12Z |
| publishDate | 2009 |
| record_format | dspace |
| spelling | ntu-10356/202542024-01-12T10:30:10Z The effects of preparer's justification on reviewer's judgment. Yip Ow, Siew Wah. Tan, Hun Tong Nanyang Business School DRNTU::Business::Auditing Notwithstanding the importance of the quality assurance role of the review process (Solomon 1987, Abdel-Khalik and Solomon 1989, AICPA 1992, AU311.13), to date, audit research offers little insight into the impact of the review process on the reviewer's cognition and decision (Libby and Trotman 1993; Rich, Solomon and Trotman 1994). In particular, little is known about how contextual variations affect the effectiveness of the review process (Rich, Solomon and Trotman 1994; Asare and McDaniel 1996). This dissertation seeks to extend current research by investigating the effect of a contextual feature of the review process, namely the preparer's justification memo, on reviewer's likelihood assessment. Doctor of Philosophy (NBS) 2009-12-14T09:13:23Z 2009-12-14T09:13:23Z 1997 1997 Thesis http://hdl.handle.net/10356/20254 en NANYANG TECHNOLOGICAL UNIVERSITY 106 p. application/pdf |
| spellingShingle | DRNTU::Business::Auditing Yip Ow, Siew Wah. The effects of preparer's justification on reviewer's judgment. |
| title | The effects of preparer's justification on reviewer's judgment. |
| title_full | The effects of preparer's justification on reviewer's judgment. |
| title_fullStr | The effects of preparer's justification on reviewer's judgment. |
| title_full_unstemmed | The effects of preparer's justification on reviewer's judgment. |
| title_short | The effects of preparer's justification on reviewer's judgment. |
| title_sort | effects of preparer s justification on reviewer s judgment |
| topic | DRNTU::Business::Auditing |
| url | http://hdl.handle.net/10356/20254 |
| work_keys_str_mv | AT yipowsiewwah theeffectsofpreparersjustificationonreviewersjudgment AT yipowsiewwah effectsofpreparersjustificationonreviewersjudgment |