haku: @author Kida, T. / yhteensä: 9
viite: 2 / 9
| Tekijä: | Agoglia, C. P. Kida, T. Hanno, D. M. |
| Otsikko: | The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers |
| Lehti: | Journal of Accounting Research
2003 : MAR, VOL. 41:1, p. 33-46 |
| Asiasana: | ACCOUNTING AUDITING CASE STUDIES ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | Prior research on justification has typically focused on the differences in judgments between auditors required, or not required, to justify their decisions. However, justification memos can be prepared using different approaches. In this study the authors examine the impact of using three justification memos: supporting, balanced, and component. Using a comprehensive control environment case based on an actual client that experienced fraud, the authors find that the justification memo used can affect the judgments of auditors preparing the memos as well as the judgments of auditors who review their work. Specifically, the results indicate that the firm's control environment was more likely to prevent fraud as compared with the supporting and balanced memo groups. |
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