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A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions
SYNOPSIS:  This study develops and tests a conceptual model articulating factors associated with internal audit function size in the post-SOX era. These factors include audit committee characterist...
The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management‐Provided Information
We conducted an experiment with 113 experienced auditors to examine the influence of two factors on the persuasiveness of a management‐provided nonerror explanation for an unexpected fluctuation inExpand
Effects of situation familiarity and financial incentives on use of the anchoring and adjustment heuristic for probability assessment
Abstract Three experiments tested (1) whether anchoring (and insufficient adjustment) will occur during generation of subjective probabilities and (2) whether situation familiarity andExpand
The Role of Reporting Incentives and Quantification in Auditors' Evaluations of Earnings Fluctuations
Company managers frequently provide explanations in response to auditor inquiries about unexpected earnings fluctuations. Client-inquiry is particularly common when the financial statement accountExpand
Evaluating the Sufficiency of Causes in Audit Analytical Procedures
We present a model of the evaluation of causes in analytical procedures that decomposes this task into two components -- plausibility checking and sufficiency checking. Expand
Analogical transfer and expertise in legal reasoning
Abstract Analogical transfer and its relation to expertise is examined in a legal context. Three experiments were conducted comparing the performance of novices (introductory tax students) and ofExpand
The use of analogy in legal argument: problem similarity, precedent, and expertise
Abstract This paper reports the results of two studies which examine semantic similarity and pragmatic centrality in the use of analogy in legal reasoning. The first study investigated the effects ofExpand
A Model of Audit Judgment: Cognition in a Professional Context
Some twenty years ago the sociologist Talcott Parsons (1968) wrote of the importance of the professional in the structure of modern societies. More recently, Abbott wrote of the extensive influenceExpand
Expertise and the explanation effect
Abstract The effect of professional experience on the “explanation effect”, i.e., generation of an explanation for an event occurrence increasing the judged likelihood of the event, is investigatedExpand
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on The Institute of Internal Auditors' Proposed Enhancements to the International
SUMMARY: According to the IIA, “The International Professional Practices Framework (IPPF) is the conceptual framework that organizes authoritative guidance promulgated by The Institute of InternalExpand