Results from this study present evidence that using a process focus to evaluate system reliability changes cognition during evaluative judgment. Findings ...

TL;DR: Findings suggest that the process focus, which has recently been implemented by several business assurance firms, has a direct influence on cognition ...

The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task. Int. J. Account. Inf. Syst. 4(2): 115-139 (2003) ...

The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task. E O'Donnell. International Journal of Accounting ...

This article reviews the extant accounting information systems (AIS) literature by conducting an analysis of AIS articles published in 18 leading accounting ...

Mar 1, 2021 · This study investigates the key factors affecting IT audit quality (ITAQ), focusing on individual auditor and organizational factors.

The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task. Article. Jun 2003; Int J Account Inform Syst.

O'Donnell, The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task, Int. J. Account. Inf. Syst., № 4 ...

task structures used during business-risk audits influence judgment and decision-making has been scarce (Ballou and Heitger 2002). Furthermore, results that ...

This study examines the potential benefits of the two system design interventions on accounting professionals' development of cognitive knowledge structures ...