|
1. Abdolmohammadi, M, and Wright.(1987). “An Examination of Effects of Experience and Task Complexity on Audit Judgments”. The Accounting Review, No. 1,:1-13. 2. Anugerah,R, Sari,R.N, and E. Primadona.(2014). “Personal Characteristics and Quality of Audit Work: study on regional internal audit bodies in Indonesia”. International Accounting Business Conference. 3. Balkir, I.(2000), “Effect of Analytical Review Results, Optimism and Pattern for Coping on Audit Effort of Accounting Estimates. Doctoral thesis in Canada 4. Bigus, J. (2016): Optimism and Auditor liability, Accounting and Business Research:1-24. 5. Ferdinand A. Gul, Donghui Wu, and Zhifeng Yang (2013) Do Individual Auditors Affect Audit Quality? Evidence from Archival Data. The Accounting Review: November 2013, Vol. 88:1993-2023 6. Gibbins, M and Mason A. K. (1998). “ Professional Judgment in Financial Reporting”. Canadian Institue of Charterd Accountants. 7. Gundry, Leanne C. (2006). 8. Hu, C, Parmod Chand, and Elaine Evans (2013) The Effect of National Culture, Acculturation, and Education on Accounting Judgments: A Comparative Study of Australian and Chinese Culture. Journal of International Accounting Research: Fall, Vol. 12, No. 2: 51-77. 9. Jaffar, Nahariah., Salleh, Arfah., Mohd Iskandar, Takiah And Haron, Hasnah (2006). 10. Kent.P, Munro.L and T. Gambling.(2006). Psychological Characteristics Contributing to Expertise in Audit Judgment.International Journal of Auditing.NO(10): 125-141. 11. Luo, L., Shufang, K., oiling, S., Chang-Qin, L. (2010). “Work stressors, Chinese Coping Strategies, and Job Peformance in Greater China”. International Journal of Psychology.Vol.45, No.4: 294-302. 12. Mala, R and Chand, P. (2015). Judgment and Decision-Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective”. Accounting Perspective. Vol.14, No.1: 1-50. 13. Mauts, R.K., and H.A.Sharaf, (1961), “The Philosophy of Auditing”, Sarasota, FL: American Accounting Association. 14. Nelson, M, Tan, Hung-Tong, Tan (2005). 15. Pinkus ( 1984). 16. Rios-Figueroa,C.B and R.C Cardona(2013).Dose Experience Affect Auditors Professional Judgment? Evidence from Puerto rico. Accounting and Taxation.Vol.5 .No.2 :13-32. 17. Scheier, M. F. and Carver, C. S. ,(1992). ‘Effects of Optimism on Psychological and Physical Well-Being”:Theoretical Overview and Empirical Update, Cognitive Therapy and Research, 16: 201-228. 18. Wedemeyer, PD. (2010). A discussion of Auditor Judgment as the Critical Component in Audit Quality – A Practitioner’s Perspective. International Journal of Disclosureand Governance. Vol.7, No.2: 320-333.
|
