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Auditing (A307)


financial statement errors; knowledge structure; cue sorting method; primary organizing dimension of knowledge structure; reaction time method; audit objective; transaction cycle


  1. Michael P. Coyne
  2. Stanley F. Biggs
  3. Jay S. Rich





    research has generally concluded that auditors primarily organize their memory
    of financial statement errors by audit objective rather than transaction cycle.
    Although this stream of research has typically used the cue sorting method, the
    concept of primary organizing dimension is believed to be sufficiently general
    to obtain consistent results with other experimental methods _e.g., Nelson et
    al. 1995_. The purpose of this study is to determine if the finding that
    auditor knowledge of financial statement errors is organized primarily around
    audit objectives can be replicated with a priming/reaction time method. The priming/reaction
    time method is widely used in knowledge structure research and appears
    consistent with the concept of primary organizing dimension discussed in the
    audit literature. We conducted a study with sorting and priming/reaction time
    phases. Consistent with prior research, the sorting phase found that audit
    objective was the primary organizing dimension for both managers and staff.
    However, the priming/reaction time phase found that managers’ knowledge was
    primarily structured around transaction cycle, while staff demonstrated no
    primary organizing structure.




    Vol 29, Nomor 01 CD, Tahun 2010


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