Table of contents
The influence of the German Federal Court of Audit (FCA) on policy decisions
Hedda Czasche‐MesekeProvides a response to a 1994 article in a Berlin daily newspaperreprimanding the German Federal Court of Audit (FCA) for allegedlyexceeding its powers, since it is not a…
354
Anchor and adjustment heuristic effect on audit judgement
Anthony H. PresuttiDescribes research which investigated the operation of the anchorand adjustment heuristic in the context of the continuing auditengagement. Specifically, the impact of information…
2145
The moderating effects of cognitive style and recency effects on the auditors′ belief revision process
Mike M.K. ChanAuditors′ belief revisions are found to be influenced by thepresentation order of audit evidence. The Belief Adjustment modeldeveloped by Hogarth and Einhorn predicts recency…
954
Accounting software evaluation: hardware, audit trails, backup, error recovery and security
Avi Rushinek, Sara F. RushinekIllustrates the selection of accounting software packages (AP) bycorrelating user needs to system specifications. A recommendation reportranks the software in descending order of…
3090
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou