Evaluation of competing hypotheses in auditing

Auditing

Volumn 16, Issue 1, 1997, Pages 11-13

  Asare, Stephen K ^a   Wright, Arnold M ^b  

^a UNIVERSITY OF FLORIDA   (United States)

^b BOSTON COLLEGE   (United States)

Author keywords

Auditing; Competing hypotheses; Evaluation

Indexed keywords

EID: 17144397700     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (8)

1. Abdolmohammadi, M. 1990. A taxonomy of audit task complexity and experience requirement in auditing: Implications for audit research and practice. Technical Report. Bentley College, Waltham, MA.
2. Anderson, N. 1981. Foundations of Information Integration Theory. New York, NY: Academic Press.
3. Asare, S., and A. Wright. 1993. Multiple-hypotheses evaluation in auditing. Paper presented at the Eleventh Deloitte & Touche/USC Audit Judgment Symposium, University of Southern California, Los Angeles, CA.
4. _, and _. 1994. The effect of hypothesis generation and information search on performance in conducting analytical procedures. Paper presented at the Twelfth USC Audit Judgment Symposium, University of Southern California, Los Angeles, CA.
5. _, and _. 1995. Normative and substantive expertise in multiple hypotheses evaluation. Organizational Behavior and Human Decision Processes 64 (December): 171-184.
6. Bedard, J., and S. Biggs. 1991. Pattern recognition, hypotheses generation and auditor performance in an analytical task. The Accounting Review 66 (July): 622-642.
7. Biggs, S., T. Mock, and P. Watkins. 1988. Auditors' use of analytical review in audit program design. The Accounting Review 63 (January): 148-161.
8. Wright, A., and R. Ashton. 1989. Identifying audit adjustments with attention-directing procedures. The Accounting Review 64 (October): 710-719.