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| Author: | Libby, R. Yan, H. |
| Title: | Modeling the determinants of audit expertise |
| Journal: | Accounting, Organizations and Society
1994 : NOV, VOL. 19:8, p. 701-716 |
| Index terms: | MODELS AUDITING ACCOUNTING |
| Language: | eng |
| Abstract: | Libby&Luft presented a model of the relations between experience, ability, knowledge, and performance in audit judgment. This paper extends the model by developing a framework for predicting the structure of these relations in different judgment settings and provides an initial test of the predictions by analyzing data from Bonner and Lewis's four tasks using LISREL. Key predictions were that problem-solving ability would directly affect performance only in uninstructed tasks and would indirectly affect performance through its effect on knowledge acquisition where the learning environment was impoverished. |
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