The Impact of Analytical Review Results, Internal Control Reliability, and Experience on Auditors' Use of Analytical Review

Empirical Evidence of the Moderating Effect of Effective Audit Committee on Audit Experience in the Public Sector: Perception of Internal Auditors

“…Libby and Frederick (1990) equally suggested that, this knowledge advantage was as a result of the ability to generate more likely explanations for audit findings. And this led the earlier researchers on audit experience suggested that, when an auditors gain experience, it is an indication that; they know more about errors; they have more accurate knowledge on error; they know more occasional errors, and the causes of errors (Gaballa & Ning, 2011;Libby & Frederick, 1990;Cohen & Kida, 1989;Intakhan & Ussahawanitchakit, 2010).…”

“…Messier, 1983;Cohen & Kida 1989;Bonner, 1990;Libby & Frederick, 1990;Choo & Trotman, 1991;Shelton, 1999;Chung & Monroe, 2000), while for the recent one that has been conducted include (Asare et al, 2009;Intakhan & Ussahawanitchakit 2010;Gaballa & Ning, 2011;Wang et al, 2012;Badara & Saidin, 2013). Thereby did not empirically investigate the effect of such experience on the effectiveness of internal auditors predominantly within the public sector setting.…”

The Relationship between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations

“…In this vein, Libby and Frederick (1990) suggest that this knowledge advantage was as a result of the ability to generate more likely explanations for audit findings. This led the earlier researchers suggest that when an auditors gain experience, it's an indication that; they know more about errors; they have more accurate knowledge on error; they know more occasional errors, and the causes features of errors (Cohen & Kida, 1989;Gaballa & Ning, 2011;Libby & Frederick, 1990;Intakhan & Ussahawanitchakit, 2010;Tubbs, 1993). But Bonner and Lewis (1990) argued that even though experience is a good predictor of knowledge but not all types of knowledge are acquired equally by persons with a given amount of experience, likewise not all persons with similar experience in a domain are likely to have similar problem solving abilities but rather it depend on the task or clients activities and because the different types of knowledge are acquired through different specific experiences and training.…”

Fifty-year overview of judgment and decision-making research in accounting

“…Audit studies in the 1980s that have examined attention to base rates include Joyce and Biddle (1981b) and Kida (1984a). Sensitivity to source reliability studies included Joyce and Biddle (1981b), Bamber (1983) and Cohen and Kida (1989). For example, Joyce and Biddle (1981b) tested the effect of source reliability on auditor judgments and found that auditors did not differentially weight the source of information.…”