Accuracy of Auxiliary Information Interval Estimation in Statistical Auditing
Auditing, Sampling, Substantive test, Auxiliary information interval estimation
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Further Evidence on External Auditors' Reliance on Internal Auditors
Auditing, Internal auditing, Internal auditor competence, Internal auditor work performance
A Simulation Analysis of the Power Characteristics of Some Popular Estimators Under Different Risk and Materiality Levels
Wally Smieliauskas, A Simulation Analysis of the Power Characteristics of Some Popular Estimators Under Different Risk and Materiality Levels, Journal of Accounting Research, Vol. 24, No. 1 (Spring, 1986), pp. 217-230
An Approach to Statistical Inference in Cross-Sectional Models with Security Abnormal Returns As Dependent Variable
Stephan E. Sefcik, Rex Thompson, An Approach to Statistical Inference in Cross-Sectional Models with Security Abnormal Returns As Dependent Variable, Journal of Accounting Research, Vol. 24, No. 2 (Autumn, 1986), pp. 316-334
Expertise and Auditors' Judgments of conjunctive Events
Auditing, Auditor judgement, Auditor expertise
Evidence on the Incremental Information Content of Additional Firm Disclosures Made Concurrently with Earnings
Robert E. Hoskin, John S. Hughes, William E. Ricks, Evidence on the Incremental Information Content of Additional Firm Disclosures Made Concurrently with Earnings, Journal of Accounting Research, Vol. 24, Studies on Alternative Measures of Accounting Income (1986), pp. 1-32
Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction
A series of studies reported in this Journal has addressed the question of whether evaluative styles of managers, which vary in terms of their reliance on accounting-based performance assessments, have systematically different behavioral consequences. These studies have produced conflicting results. In particular, Otley [1978] failed to confirm Hopwood's [1972] earlier findings that evaluative styles dominated by a heavy reliance on accounting performance measures, or a high budget-emphasis (BE), had adverse effects on job-related tension (JRT) and managerial performance. In two independent attempts to reconcile this conflict, Brownell [1982] found that a high (low) BE had positive effects on performance so long as budget participation is also high (low), and Hirst [1983] found that a high (low) BE is associated with low JRT in situations of low (high) task uncertainty. In this paper we report the results of a study which links the Brownell and Hirst attempts to reconcile the above conflict. More specifically, our objective was to assess the extent to which Brownell's finding also depends on the level of task uncertainty, the primary independent variable in the Hirst study. Arguments are presented which predict that