Pattern Identification and Industry -Specialist Auditors
Hammersley, Jacqueline S.
This item is only available for download by members of the University of Illinois community. Students, faculty, and staff at the U of I may log in with your NetID and password to view the item. If you are trying to access an Illinois-restricted dissertation or thesis, you can request a copy through your library's Inter-Library Loan office or purchase a copy directly from ProQuest.
Permalink
https://hdl.handle.net/2142/87154
Description
Title
Pattern Identification and Industry -Specialist Auditors
Author(s)
Hammersley, Jacqueline S.
Issue Date
2003
Doctoral Committee Chair(s)
Solomon, Ira
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Business Administration, Accounting
Language
eng
Abstract
The results demonstrate that matched specialists are able to interpret and fill in partial cue patterns, whereas mismatched specialists do not recognize the implications of even full patterns. Matched specialists respond to a partial cue pattern that potentially indicates misstatement by developing better mental models about the seeded misstatement, increasing the assessed risk of misstatement and suggesting procedures that will be efficient and effective at discriminating the presence of the seeded misstatement. Despite increased assessments of general misstatement risk when receiving a partial cue pattern, mismatched specialists' mental models and suggested procedures do not indicate a focus on the seeded misstatement.
Use this login method if you
don't
have an
@illinois.edu
email address.
(Oops, I do have one)
IDEALS migrated to a new platform on June 23, 2022. If you created
your account prior to this date, you will have to reset your password
using the forgot-password link below.
