haku: @journal_id 767 / yhteensä: 88
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| Tekijä: | O'Donnell, E. |
| Otsikko: | Evidence of an Association between Error-Specific Experience and Auditor Performance during Analytical Procedures |
| Lehti: | Behavioral Research in Accounting
2002 : VOL. 14, p. 179-198 |
| Asiasana: | AUDITORS AUDITING FINANCE |
| Kieli: | eng |
| Tiivistelmä: | This study examined whether error-specific experience can improve auditor performance during analytical procedures. In a field experiment, practicing auditors with different amounts of experience used analytical procedures to diagnose the reason for an unexpected interperiod change in an account balance. Analyses controlled for the influence of (1) general audit experience, (2) industry-specific experience, and (3) error-specific experience. Findings suggest that, for participants with less general experience, error-specific experience increased the likelihood that they would provide a correct explanation. However, the benefits of error-specific experience diminished as general experience increased. |
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