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Full-Text Articles in Business
The Effect Of Hypothesis Framing, Prior Expectation And Professional Trait Scepticism On Experts’ And Novices’ Evidence Selected In A Complex Task, Abhijit Das
Theses: Doctorates and Masters
This study examines evidence selection strategy among external auditors (i.e. professionals) and accounting students (i.e. novices) in a going concern assessment task considering three factors; hypothesis framing, prior expectation and professional “trait” scepticism as measured by Hurtt (2010) scale. Within this context, the study sets out to accomplish three goals: (1) to re-examine evidence selection strategy based on hypothesis framing and prior expectation, (2) to validate the Hurtt (2010) scale using expert reviews and confirmatory factor analysis and (3) to investigate whether professional trait scepticism influences selection strategy.
Owing to the incidence of high-profile accounting and auditing scandals worldwide, the …
Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)
Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 2009 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2009 Spring, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2009 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2009 Winter, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants
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No abstract provided.
The Framing And Evaluation Of Multiple Hypotheses, Theodore J. Mock, Arnold Wright, Rajendra P. Srivastava, Hai Lu
The Framing And Evaluation Of Multiple Hypotheses, Theodore J. Mock, Arnold Wright, Rajendra P. Srivastava, Hai Lu
Research Collection School Of Accountancy
This study provides exploratory evidence on auditors’ framing and evaluation of hypotheses, identifies implications for improving audit decision-making and facilitates the interpretation of prior research. Prior studies usually assume hypotheses to be framed as mutually exclusive and exhaustive. However, both verbal protocol evidence and probability assessments reveal that in a realistic case most auditors frame the hypotheses as a non-mutually exclusive and exhaustive set of causes. Further, auditor probability assessments tend to reflect multiple causes. Finally, exploratory analyses indicate auditors have difficulty in updating assessments consistent with the perceived interrelationships between hypotheses.
Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2007 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2007 Fall, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2007 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2007 Summer, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2006 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2006 Fall, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2006 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2006 Winter, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2006 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2006 Summer, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2006 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2006 Spring, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2005 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2005 Spring, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2005 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2005 Fall, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2005 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2005 Summer, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2004 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2004 Summer, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2004 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2004 Spring, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2004 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2004 Fall, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2004 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2004 Winter, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2003 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2003 Summer, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2002 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2002 Fall, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2003 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2003 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2003 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2003 Spring, American Institute Of Certified Public Accountants
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No abstract provided.
Cpa Expert 2003 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2003 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2002 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2002 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2002 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2002 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2002 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2002 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.