The effects of preparer's justification on reviewer's judgment.

• Main Author: Yip Ow, Siew Wah.
• Other Authors: Tan, Hun Tong
• Format: Theses and Dissertations
• Language: English
• Published: 2009
• Subjects: DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/20254
• Institution: Nanyang Technological University

Notwithstanding the importance of the quality assurance role of the review process (Solomon 1987, Abdel-Khalik and Solomon 1989, AICPA 1992, AU311.13), to date, audit research offers little insight into the impact of the review process on the reviewer's cognition and decision (Libby and Trotman 1993; Rich, Solomon and Trotman 1994). In particular, little is known about how contextual variations affect the effectiveness of the review process (Rich, Solomon and Trotman 1994; Asare and McDaniel 1996). This dissertation seeks to extend current research by investigating the effect of a contextual feature of the review process, namely the preparer's justification memo, on reviewer's likelihood assessment.