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Extra resources for Advances in Accounting Behavioral Research, Volume 10
Bible et al. (2005) ﬁnd audit effectiveness decrements resulting from difﬁculties in navigating around an electronic audit workpaper system. Extending those ﬁndings, Rosman et al. (2007) show that auditors’ difﬁculties in electronic environments are associated with system 34 JEAN C. BEDARD ET AL. complexity, and that the most successful auditors in the electronic environment adapt to it by limiting the extent of their navigation around the system and instead focusing on understanding and remembering the information gained from the system.
Journal of Consumer Research, 13(1), 38–47. Kearns, J. (1980). Are we ready for continuous process auditing? CA Magazine, 13(September), 68–71. Keller, K. , & Staelin, R. (1987). Effects of quality and quantity of information on decision effectiveness. Journal of Consumer Research, 14(2), 200–213. Klein, N. , & Yadav, M. S. (1989). Context effects on effort and accuracy in choice: An enquiry into adaptive decision making. Journal of Consumer Research, 16(4), 411–421. Koch, S. (1981). Online computer auditing through continuous and intermittent simulation; Harvey.
A continuous auditing web services model for XMLbased accounting systems. International Journal of Accounting Information Systems, 5(2), 139–164. Nelson, P. (1970). Information and consumer behavior. Journal of Political Economy, 78(2), 311–329. , Benford, T. , & Hunton, J. E. (2003). Matching electronic communication media and audit tasks. International Journal of Accounting Information Systems, 4(1), 27–56. Payne, J. , Bettman, J. , & Johnson, E. J. (1988). Adaptive strategy selection in decision making.
Advances in Accounting Behavioral Research, Volume 10 by Arnold