FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1985058592> ?p ?o ?g. }

• W1985058592 endingPage "111" @default.
• W1985058592 startingPage "95" @default.
• W1985058592 abstract "SUMMARY: The promulgation of standards (e.g., PCAOB 2004b; IFAC 2008b) highlights the importance of workpaper documentation quality and its influence on audit quality. Our study matches audit workpaper preparers with reviewers to examine how alternative workpaper review methods affect sequential audit review team judgments through their impact on preparer workpaper documentation. While reviewers maintain the option of reviewing workpapers on site (“face-to-face review”), they can now also perform their reviews electronically from remote locations (“electronic review”) because of technological advancements such as email and electronic workpapers. Recent research has found that review mode can affect the judgments of auditors preparing the workpapers. Our study extends the literature by examining the extent to which review mode (electronic versus face-to-face) affects the quality of documentation in the workpapers and whether reviewers are able to discern and compensate for these documentation quality issues. Our results indicate that reviewers' judgments are ultimately affected by the form of review expected by their preparer. We test two alternative mediation models to provide insight into why the review format affects reviewer judgment quality. Mediation analyses suggest that the effect of review mode on reviewer judgments is mediated by a documentation quality assessment gap. Specifically, with electronic review, reviewers' burden to recognize and compensate for lower-quality documentation was generally greater, often resulting in lower-quality reviewer judgments than when the mode of review was face-to-face. These results suggest that the effect of review mode can persist to the reviewer's judgment through its influence on preparer workpaper documentation and the resulting documentation quality assessment gap." @default.
• W1985058592 created "2016-06-24" @default.
• W1985058592 creator A5002520372 @default.
• W1985058592 creator A5009362919 @default.
• W1985058592 creator A5080039284 @default.
• W1985058592 date "2009-05-01" @default.
• W1985058592 modified "2023-09-23" @default.
• W1985058592 title "The Effects of Audit Review Format on Review Team Judgments" @default.
• W1985058592 cites W1503344047 @default.
• W1985058592 cites W1974303743 @default.
• W1985058592 cites W1989351453 @default.
• W1985058592 cites W1992997134 @default.
• W1985058592 cites W2001800580 @default.
• W1985058592 cites W2016359013 @default.
• W1985058592 cites W2027940320 @default.
• W1985058592 cites W2053313765 @default.
• W1985058592 cites W2060914013 @default.
• W1985058592 cites W2090530579 @default.
• W1985058592 cites W2100323302 @default.
• W1985058592 cites W2108278214 @default.
• W1985058592 cites W2113765340 @default.
• W1985058592 cites W2117926939 @default.
• W1985058592 cites W2134399959 @default.
• W1985058592 cites W2155023691 @default.
• W1985058592 cites W2168856813 @default.
• W1985058592 cites W2217089982 @default.
• W1985058592 cites W2325418384 @default.
• W1985058592 cites W2327978047 @default.
• W1985058592 cites W3121732818 @default.
• W1985058592 cites W3122261205 @default.
• W1985058592 cites W3125941751 @default.
• W1985058592 cites W4292811746 @default.
• W1985058592 doi "https://doi.org/10.2308/aud.2009.28.1.95" @default.
• W1985058592 hasPublicationYear "2009" @default.
• W1985058592 type Work @default.
• W1985058592 sameAs 1985058592 @default.
• W1985058592 citedByCount "55" @default.
• W1985058592 countsByYear W19850585922012 @default.
• W1985058592 countsByYear W19850585922013 @default.
• W1985058592 countsByYear W19850585922014 @default.
• W1985058592 countsByYear W19850585922015 @default.
• W1985058592 countsByYear W19850585922016 @default.
• W1985058592 countsByYear W19850585922017 @default.
• W1985058592 countsByYear W19850585922018 @default.
• W1985058592 countsByYear W19850585922019 @default.
• W1985058592 countsByYear W19850585922020 @default.
• W1985058592 countsByYear W19850585922021 @default.
• W1985058592 countsByYear W19850585922022 @default.
• W1985058592 crossrefType "journal-article" @default.
• W1985058592 hasAuthorship W1985058592A5002520372 @default.
• W1985058592 hasAuthorship W1985058592A5009362919 @default.
• W1985058592 hasAuthorship W1985058592A5080039284 @default.
• W1985058592 hasConcept C111472728 @default.
• W1985058592 hasConcept C121955636 @default.
• W1985058592 hasConcept C138885662 @default.
• W1985058592 hasConcept C140181557 @default.
• W1985058592 hasConcept C144133560 @default.
• W1985058592 hasConcept C15744967 @default.
• W1985058592 hasConcept C17744445 @default.
• W1985058592 hasConcept C179420905 @default.
• W1985058592 hasConcept C199360897 @default.
• W1985058592 hasConcept C199521495 @default.
• W1985058592 hasConcept C199539241 @default.
• W1985058592 hasConcept C2776035688 @default.
• W1985058592 hasConcept C2779530757 @default.
• W1985058592 hasConcept C41008148 @default.
• W1985058592 hasConcept C46312422 @default.
• W1985058592 hasConcept C56666940 @default.
• W1985058592 hasConceptScore W1985058592C111472728 @default.
• W1985058592 hasConceptScore W1985058592C121955636 @default.
• W1985058592 hasConceptScore W1985058592C138885662 @default.
• W1985058592 hasConceptScore W1985058592C140181557 @default.
• W1985058592 hasConceptScore W1985058592C144133560 @default.
• W1985058592 hasConceptScore W1985058592C15744967 @default.
• W1985058592 hasConceptScore W1985058592C17744445 @default.
• W1985058592 hasConceptScore W1985058592C179420905 @default.
• W1985058592 hasConceptScore W1985058592C199360897 @default.
• W1985058592 hasConceptScore W1985058592C199521495 @default.
• W1985058592 hasConceptScore W1985058592C199539241 @default.
• W1985058592 hasConceptScore W1985058592C2776035688 @default.
• W1985058592 hasConceptScore W1985058592C2779530757 @default.
• W1985058592 hasConceptScore W1985058592C41008148 @default.
• W1985058592 hasConceptScore W1985058592C46312422 @default.
• W1985058592 hasConceptScore W1985058592C56666940 @default.
• W1985058592 hasIssue "1" @default.
• W1985058592 hasLocation W19850585921 @default.
• W1985058592 hasOpenAccess W1985058592 @default.
• W1985058592 hasPrimaryLocation W19850585921 @default.
• W1985058592 hasRelatedWork W186461087 @default.
• W1985058592 hasRelatedWork W2058749984 @default.
• W1985058592 hasRelatedWork W2210645702 @default.
• W1985058592 hasRelatedWork W2260775800 @default.
• W1985058592 hasRelatedWork W2349840623 @default.
• W1985058592 hasRelatedWork W2375039157 @default.
• W1985058592 hasRelatedWork W2381583912 @default.
• W1985058592 hasRelatedWork W3108545366 @default.
• W1985058592 hasRelatedWork W4377094371 @default.
• W1985058592 hasRelatedWork W3108356192 @default.

• next