The Standard of Objectivity for Internal Auditors: Memory and Bias Effects

Plumlee, R. David

doi:10.2307/2490833

Cited by 52 publications

(29 citation statements)

References 10 publications

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“…He examined whether there was evidence of consensus among EDP auditors in the way they cluster internal controls. Another early study on memory was Plumlee (1985) who examined memory and bias effects when internal auditors review their own work.…”

Section: S -Auditingmentioning

confidence: 99%

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

Trotman

Tan

Ang

2011

Accounting &Amp; Finance

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As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of judgment and decision-making (JDM) experimental research in accounting over that 50-year period. Our review is divided by decade and between auditing, financial accounting and management accounting. In four major journals, we found 5745 papers between 1970 and 2009, which we consider impressive and strong support for the opportunity to publish in this field. Our aim is to encourage more JDM research from Australians and New Zealanders, and to allow researchers in particular specialisations to get a better understanding of the JDM research in other specialisations.

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Section: S -Auditingmentioning

confidence: 99%

“…Third, there was increased interest in the use of long-term memory to store evidence gathered during a particular engagement (e.g. Plumlee, 1985;Moeckel and Plumlee, 1989). This research noted the need for auditors to refer to long-term memory about the engagement when considering further evidence.…”

Section: S -Auditingmentioning

confidence: 99%

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

Trotman

Tan

Ang

2011

Accounting &Amp; Finance

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“…The documentation format guides auditors' information acquisition and may affect the way auditors encode, retrieve, and recognize internal control information (Plumlee, 1985;Frederick, 1991;Plumlee et al, 1998). For example, Purvis (1989) found that the quantity and type (e.g., procedural, organizational) of internal control information auditors acquire may differ depending on the documentation format, and that auditors collected more internal control data when using a questionnaire as opposed to a narrative or flowchart.…”

Section: Literature Reviewmentioning

confidence: 99%

Does the Adoption of a Business Risk Audit Approach Change Internal Control Documentation and Testing Practices?

Bierstaker

Wright

2004

Int J Auditing

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The purpose of this study is to investigate the impact of the adoption of a business risk audit approach on internal control documentation and testing. Data were collected from senior auditors before and after a change to a new business risk approach to determine if auditors' preferred internal control documentation format, as well as the number of formats commonly used, had changed. In addition, corroborating data were collected from 23 experienced managers and partners regarding preferred documentation format and extent of control testing and reasons for changes in control evaluation and testing approaches.The results suggest that auditors use narratives significantly more often and rely on other formats significantly less than previously. In addition, results indicate that the primary reason auditors choose to rely on narratives is to enhance audit efficiency, and second, because the flexibility of this format works well with the new audit approach adopted. These findings have implications for audit effectiveness, since recent research suggests that significant internal control deficiencies may be overlooked if auditors rely on a single format. Finally, auditors indicated that the frequency of testing of controls has significantly increased as a result of the enhanced audit focus on business processes.

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“…Riset tentang memori yang dikaitkan dengan penugasan audit pertama kali dilakukan oleh Weber (1980), yang menguji bukti konsensus antar auditor dalam mengelompokkan data pengendalian internal dalam lingkup electronic data processing. Riset lain oleh Plumlee (1985) menguji memori dan efek bias ketika auditor internal mereview pekerjaan mereka.…”

Section: Fase 1980anunclassified

Riset Eksperimental Pengauditan: Evolusi Dan Topik Kontemporer

Utami¹,

Nahartyo²

2013

JAKI

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Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the international article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of international EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).Keywords: experimental auditing research, experimental method, auditing. AbstrakBidang pengauditan menjadi salah satu topik yang menarik dalam riset keperilakuan dalam akuntansi karena bidang ini banyak menggunakan judgment maupun keputusan. Tulisan ini mendeskripsikan evolusi perkembangan riset eksperimental pengauditan dan mengidentifikasi peluang riset kontemporer. Sumber tulisan adalah berbagai riset eksperimental pengauditan yang dipublikasikan secara internasional dari tahun 1970-an sampai 2000-an. Tulisan ini terbagi dalam beberapa bagian: hakikat riset eksperimental pengauditan (REP), evolusi perkembangan REP internasional, topik kontemporer REP, dan perkembangan REP di Indonesia. Berdasarkan penelusuran berbagai REP di level internasional, maka REP yang bisa dikembangkan pada masa yang akan datang antara lain dalam konteks pengauditan berbasis risiko, cara penyajian informasi pengauditan, penaksiran fraud, prosedur analitis, interaksi antara klien dengan auditor (negosiasi dan perjanjian), dan interaksi auditor dengan auditor (brainstorming).Kata Kunci: riset eksperimental pengauditan, metode eksperimen, pengauditan. PENDAHULUANRiset eksperimental pengauditan (REP) merupakan bagian riset keperilakuan dalam akuntansi yang berkaitan dengan pertimbangan dan pengambilan keputusan (judgment and decision making)1 . Riset keperilakuan dalam akuntansi (RKDA) didefinisikan oleh Hofstedt dan Kinard (1970) sebagai studi atas perilaku akuntan atau nonakuntan yang dipengaruhi 1 Istilah judgment atau pertimbangan dan pengambilan keputusan (decision making) menurut Libby (1981) digunakan secara bergantian. Pertimbangan mengandung makna proses mengestimasi munculan (outcome) dan konsekuensinya (misalnya penaksiran risiko salah saji material, penaksiran saldo akun, dll). Pengambilan keputusan mengandung makna adanya komitmen untuk berperilaku serta konsekuensi atas pilihan dari berbagai alternatif. Pertimbangan merupakan input penting untuk suatu keputusan.

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The Standard of Objectivity for Internal Auditors: Memory and Bias Effects

Cited by 52 publications

References 10 publications

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

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

Does the Adoption of a Business Risk Audit Approach Change Internal Control Documentation and Testing Practices?

Riset Eksperimental Pengauditan: Evolusi Dan Topik Kontemporer

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