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Solomon, Ira Rich, Jay Strand 2015-09-28T15:39:25Z 2015-09-28T15:39:25Z 10000-01-01 1997 1997 My experiment shows that reviewers alter the type of elaboration activities in which they engage based on (1) perceptions of the performance of others in the multi-person audit environment and (2) the relative costs of judgments/decisions inconsistent with client and financial-statement user desires. Specifically, I manipulate strategic preparer behavior (whether the preparer performed effectively or ineffectively when encountering similar environmental factors in the past) and business risk (higher/lower). As predicted, these two variables not only independently affect the type of reviewer elaboration, but interact to affect reviewer behavior as well. Further, type of elaboration activities was shown to be an important mediating variable between these independent variables and reviewer judgment and choice. Made available in DSpace on 2015-09-28T15:39:25Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 9812750.pdf: 7179652 bytes, checksum: 2895561a33c219cf69174eba43c78bc9 (MD5) Previous issue date: 1997 Embargo set by: Seth Robbins for item 88450 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs U of I Only 182 p. Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1997. http://hdl.handle.net/2142/87169 (MiAaPQ)AAI9812750 eng Psychology, Behavioral Elaboration in Audit Financial-Statement Review: An Experimental Investigation From a Persuasion Perspective text Accountancy Accountancy University of Illinois at Urbana-Champaign Dissertation Ph.D.