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Volumn 17, Issue 2, 1998, Pages 85-87

An empirical investigation of the auditor's decision to project errors

Author keywords

Audit sampling; Error containment; Error projection; SAS No. 39

Indexed keywords


EID: 0038887652     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (24)

References (25)
  • 2
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    • (1981) Audit Sampling
  • 3
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    • _. 1983. Audit Sampling Guide. New York, NY: AICPA.
    • (1983) Audit Sampling Guide
  • 5
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    • Ashton, A.1
  • 7
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    • Sample error characteristics and projection of error to audit populations
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    • Burgstahler, D.1    Jiambalvo, J.2
  • 9
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    • The expectation of accounting errors in medium-sized manufacturing firms
    • Coakley, J., and J. Loebbecke. 1985. The expectation of accounting errors in medium-sized manufacturing firms. Advances in Accounting: 199-246.
    • (1985) Advances in Accounting , pp. 199-246
    • Coakley, J.1    Loebbecke, J.2
  • 10
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    • Mitigation of recency bias in audit judgment: The effect of documentation
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    • (1996) Auditing: A Journal of Practice & Theory , vol.15 , Issue.FALL , pp. 110-122
    • Cushing, B.E.1    Ahlawat, S.2
  • 12
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    • Incidence and circumstances of accounting errors
    • DeFond, M. L., and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review (July): 643-655.
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    • DeFond, M.L.1    Jiambalvo, J.2
  • 13
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    • The effect of containment information and error frequency on projection of sample errors to audit populations
    • Dusenbury, R., J. Reimers, and S. Wheeler. 1994. The effect of containment information and error frequency on projection of sample errors to audit populations. The Accounting Review (January): 257-264.
    • (1994) The Accounting Review , Issue.JANUARY , pp. 257-264
    • Dusenbury, R.1    Reimers, J.2    Wheeler, S.3
  • 15
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    • Some empirical evidence on the stability of accounting error
    • Ham, J., D. Losell, and W. Smieliauskas. 1987. Some empirical evidence on the stability of accounting error. The Accounting Review (October): 210-226.
    • (1987) The Accounting Review , Issue.OCTOBER , pp. 210-226
    • Ham, J.1    Losell, D.2    Smieliauskas, W.3
  • 17
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    • Disposition of audit-detected errors: Some evidence on evaluative materiality
    • Icerman, R., and W. Hillison. 1991. Disposition of audit-detected errors: Some evidence on evaluative materiality. Auditing: A Journal of Practice & Theory (Spring): 22-33.
    • (1991) Auditing: A Journal of Practice & Theory , Issue.SPRING , pp. 22-33
    • Icerman, R.1    Hillison, W.2
  • 18
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    • Mixing qualitative and quantitative methods: Triangulation in action
    • Jick, T, D. 1979. Mixing qualitative and quantitative methods: Triangulation in action. Administrative Science Quarterly: 602-611.
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    • Jick, T.D.1
  • 20
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    • Audit technology and preferences for auditing standards
    • Kinney, W. R. 1986. Audit technology and preferences for auditing standards. Journal of Accounting and Economics 8: 73-89.
    • (1986) Journal of Accounting and Economics , vol.8 , pp. 73-89
    • Kinney, W.R.1
  • 21
    • 0001171254 scopus 로고
    • Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies
    • _, and R. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies.Auditing: A Journal of Practice & Theory (Spring): 149-156.
    • (1994) Auditing: A Journal of Practice & Theory , Issue.SPRING , pp. 149-156
    • Martin, R.1
  • 22
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    • Error characteristics in audit populations: Their profile and relationship to environmental factors
    • Kreutzfeldt, R., and W. Wallace. 1986. Error characteristics in audit populations: Their profile and relationship to environmental factors. Auditing: A Journal of Practice & Theory (Fall): 20-43.
    • (1986) Auditing: A Journal of Practice & Theory , Issue.FALL , pp. 20-43
    • Kreutzfeldt, R.1    Wallace, W.2
  • 23
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    • Prawitt, D.1
  • 25
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    • Projecting sample misstatements to audit populations: Theoretical, professional and empirical considerations
    • Wheeler, S., R. Dusenbury, and J. L. Reimers. 1997. Projecting sample misstatements to audit populations: Theoretical, professional and empirical considerations. Decision Sciences (Spring): 261-278.
    • (1997) Decision Sciences , Issue.SPRING , pp. 261-278
    • Wheeler, S.1    Dusenbury, R.2    Reimers, J.L.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.