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9 ... )! "# $% & '( : g! `!!13.ä1'.g'?.3 j'.@. :)!.Y!'$ *!13 L' 99 )-.20 ) Bartlett J E, Kotrlik JW, Higgins CC (2001). Organizational Research: Determining Appropriate Sample Size in Survey Research. Information Technology, Learning and Performance Journal 19(1): Nieschwietz RJ, Schultz JJ, Zimbelman MF (2000). Empirical research on external auditors detection of financial statement fraud. Journal of Accounting Literature 19: Albrecht WS, Romney B(1986). Red-flagging management fraud: A validation. Advances in Accounting 3: Loebbecke JK, Eining MM, Willingham JJ (1989). Auditors experiencewith material irregularities: Frequency, nature, detectability. Auditing:A Journal of Practice and Theory 8 (Fall): Saksena P(2001). The relationship between environmental factors and management fraud: An empirical analysis. International Journal ofcommerce and Management 11(1): Pincus KY (1989). The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations, and Society 14: Hackenbrack K (1992). Implications of seemingly irrelevant evidence in audit judgment. Journal of Accounting Research 30 (Spring): Zimbelman MF (1997). The effects of SAS No. 82 on auditors attention to fraud risk factors and audit planning decisions. Journal of Accounting Research35 (Supplement): Eining MM, Jones DR, Loebbecke JK (1997). Reliance on decision aids: An examination of auditors' assessment of management fraud. Auditing: A Journal of Practice and Theory 16 (2): Ponemon LA (1993). The influence of ethical reasoning on auditors perceptions of management s competence and integrity. Advances inaccounting 11: Piaget J (1936). The Moral Judgment of the Child. Free Press. New York. 15. Kohlberg L (1969). Stages and sequences: The cognitive developmental approach to socialization. In: Handbook of Socialization Theory and Research, edited by D. Goslin. Rand McNally. Chicago.!' $;+ ( +,- *). & '( 1. Transparency International ( TI ) *!13 *./ 01' *). & '( 2. International Organization of Supreme Audit Institutions ( INTOSAI ) *!13 *./ 01' *$ '( 3. Asian Organization of Supreme Audit Institutions ( ASOSAI ) 4. Cooking the book 5. Auditing Standards Board (ASB) (113 Y!'$ *!13 L' 0 *!13 L' 6. Statement of Audit Standards(SAS) Y!'$ *) 13 &)j 7. American Institute of Certified Public Accountant(AICPA) # P g 1) 8. Securities and Exchange Commission ( SEC ) 9. Decision Guid: )< ) 10. Self Confidence: q, #)G/ 11. Brain storming 6R' Cn 12. Under reliance 3 (!G) Y 13. Forced reliance Y 14. Over reliance 3 ( Y 15. Cognitive conceit *G=- * #= 16. Complete reliance H' Y 17. Partial reliance *>6 Y 18. Zero reliance!,; Y 19. Negativ e reliance *,' Y BA.#1C ( '! $ #).# *ZC.1.13 ) *!13 # H@ 2*.' ; # 81 #$!.; *..2 : # *!G# cessed:1387/12/19 82
10 Dawes RM (1976). Shallow psychology. In: Cognition and Social behavior. Erlbaum Hillsdale. New Jersey. 20. Brown D, Jones DR (1998). Factors that influence reliance on decision aids: A model and an experiment. Journal of Information Systems 12 (2): Kleinmuntz B (1990). Why we still use our heads instead of formulas: Toward an integrative approach. Psychological Bulletin 107(3): Rose JM (2002). Behavioral decision aid research: Decision aid use and effects. In: Perspectives on AIS Research. American Accounting Association. Sarasota, Florida. 18. Arkes HR, Dawes RM, Christensen C (1986). Factors influencing the use of a decision rule in a probabilistic task. Organizational Behavior and Human Decision Processes 37:
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