Add to ORKGThis study is an extension of Heiman's {1990}research. It examines an audit respondent's assessment of the likelihood of his self-generated error explanation for an observed fluctuation in a set of financial ratios during analytical review and the effects of a given set of plausible explanations on the respondent's initial likelihood assessment
Based on a cognitive psychology framework, this article provides an insight into how auditors perfor...
Recent Public Company Accounting Oversight Board (PCAOB) inspections on substantive analytical proce...
This study extends a previous experiment, showing how a self-explanation training intervention pro...
Following Libby (1985), the present study views the analytical review process as an accounting diagn...
The purpose of this paper is to investigate the effect of others' explanations for unexpected test r...
I greatly appreciate the opportunity to comment on the work of Anderson et al. (1997). The authors h...
Auditors often perform analytical procedures to identify potential financial-statement errors, irreg...
The auditor's report (AICPA 1988) generally contains two statements of belief. The first is an opini...
The effectiveness of audit analytical procedures in identifying financial statement misstatements ha...
234 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1987.Professional auditors were us...
This study examines the prevalence of confirmatory hypothesis testing strategies among auditors and ...
The Fourth Symposium on Auditing Research, Urbana-Champaign, IL., 1980. In Symposium on Auditing Res...
© AAANZ 2002In many audit tasks, auditors evaluate multiple hypotheses to diagnose the situation. Re...
The primary purpose of this dissertation is to investigate the effect of analytical review results o...
Analytic procedures allow auditors (or forensic accountants) to identify the presence of unexpected ...
Based on a cognitive psychology framework, this article provides an insight into how auditors perfor...
Recent Public Company Accounting Oversight Board (PCAOB) inspections on substantive analytical proce...
This study extends a previous experiment, showing how a self-explanation training intervention pro...
Following Libby (1985), the present study views the analytical review process as an accounting diagn...
The purpose of this paper is to investigate the effect of others' explanations for unexpected test r...
I greatly appreciate the opportunity to comment on the work of Anderson et al. (1997). The authors h...
Auditors often perform analytical procedures to identify potential financial-statement errors, irreg...
The auditor's report (AICPA 1988) generally contains two statements of belief. The first is an opini...
The effectiveness of audit analytical procedures in identifying financial statement misstatements ha...
234 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1987.Professional auditors were us...
This study examines the prevalence of confirmatory hypothesis testing strategies among auditors and ...
The Fourth Symposium on Auditing Research, Urbana-Champaign, IL., 1980. In Symposium on Auditing Res...
© AAANZ 2002In many audit tasks, auditors evaluate multiple hypotheses to diagnose the situation. Re...
The primary purpose of this dissertation is to investigate the effect of analytical review results o...
Analytic procedures allow auditors (or forensic accountants) to identify the presence of unexpected ...
Based on a cognitive psychology framework, this article provides an insight into how auditors perfor...
Recent Public Company Accounting Oversight Board (PCAOB) inspections on substantive analytical proce...
This study extends a previous experiment, showing how a self-explanation training intervention pro...