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Title:Pattern Identification and Industry -Specialist Auditors
Author(s):Hammersley, Jacqueline S.
Doctoral Committee Chair(s):Solomon, Ira
Department / Program:Accountancy
Discipline:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Degree:Ph.D.
Genre:Dissertation
Subject(s):Business Administration, Accounting
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.
Issue Date:2003
Type:Text
Language:English
Description:86 p.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2003.
URI:http://hdl.handle.net/2142/87154
Other Identifier(s):(MiAaPQ)AAI3086071
Date Available in IDEALS:2015-09-28
Date Deposited:2003


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