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Volumn 33, Issue 2, 1998, Pages 235-261

Ownership effects on audit-detected error characteristics: An empirical study in an emerging economy

Author keywords

Audit planning; Emerging economy; Error characteristics; Ownership effects

Indexed keywords


EID: 3142580606     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(98)90028-0     Document Type: Article
Times cited : (3)

References (6)
  • 1
    • 0000702359 scopus 로고
    • Decision support and expert systems in auditing: A review and research directions
    • Spring
    • Abdolmohammadi, M. J. 1987. "Decision Support and Expert Systems in Auditing: A Review and Research Directions," Accounting and Business Research, (Spring): 173-185.
    • (1987) Accounting and Business Research , pp. 173-185
    • Abdolmohammadi, M.J.1
  • 2
    • 0001007384 scopus 로고
    • Experience and error frequency knowledge as potential determinants of audit expertise
    • Ashton, A. H. 1991. "Experience and Error Frequency Knowledge as Potential Determinants of Audit Expertise," The Accounting Review, (April): 218-239.
    • (1991) The Accounting Review , Issue.APRIL , pp. 218-239
    • Ashton, A.H.1
  • 3
    • 0000785118 scopus 로고
    • Pattern recognition, hypothesis generation, and auditor performance in an analytical task
    • Bedard, J. C. and S. F. Biggs. 1991. "Pattern Recognition, Hypothesis Generation, and Auditor Performance in an Analytical Task," The Accounting Review, (July): 622-642.
    • (1991) The Accounting Review , Issue.JULY , pp. 622-642
    • Bedard, J.C.1    Biggs, S.F.2
  • 4
    • 0011483427 scopus 로고
    • Empirical analyses of errors discovered in audits of property and casualty insurers
    • Spring
    • Bell, T. and W. R. Knechel. 1994. "Empirical Analyses of Errors Discovered in Audits of Property and Casualty Insurers," Auditing: A Journal of Practice & Theory, (Spring): 84-100.
    • (1994) Auditing: A Journal of Practice & Theory , pp. 84-100
    • Bell, T.1    Knechel, W.R.2
  • 6
    • 0010206526 scopus 로고    scopus 로고
    • Faculty perspectives of auditing topics
    • Bryan, B. J. and L. M. Smith. 1997. "Faculty Perspectives of Auditing Topics," Issues in Accounting Education, 12(1): 1-14.
    • (1997) Issues in Accounting Education , vol.12 , Issue.1 , pp. 1-14
    • Bryan, B.J.1    Smith, L.M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.