-
1
-
-
0040809288
-
Improving analytical procedures: A case of disaggregated multilocation data
-
Fall
-
Allen, R., M. Beasley, and B. Branson. 1999. Improving analytical procedures: A case of disaggregated multilocation data. Auditing: A Journal of Practice & Theory (Fall): 128-142.
-
(1999)
Auditing: A Journal of Practice & Theory
, pp. 128-142
-
-
Allen, R.1
Beasley, M.2
Branson, B.3
-
3
-
-
42149145923
-
-
_. 1988a. Analytical Procedures. Statement on Auditing Standards No. 56. New York, NY: AICPA.
-
_. 1988a. Analytical Procedures. Statement on Auditing Standards No. 56. New York, NY: AICPA.
-
-
-
-
4
-
-
42149138300
-
Auditing Accounting Estimates
-
New York, NY: AICPA
-
_. 1988b. Auditing Accounting Estimates. Statement on Auditing Standards No. 57. New York, NY: AICPA.
-
(1988)
Statement on Auditing Standards
, Issue.57
-
-
-
5
-
-
42149130701
-
General update on economic, industry, regulatory, and accounting and auditing matters
-
New York, NY: AICPA
-
_. 1991. General update on economic, industry, regulatory, and accounting and auditing matters. Audit Risk Alert. New York, NY: AICPA.
-
(1991)
Audit Risk Alert
-
-
-
6
-
-
42149127450
-
General update on economic, accounting and auditing matters
-
New York, NY: AICPA
-
_. 1995. General update on economic, accounting and auditing matters. Audit Risk Alert. New York, NY: AICPA.
-
(1995)
Audit Risk Alert
-
-
-
10
-
-
42149121228
-
-
_. 1998c. The auditor's use of analytical procedures, updated August 15, 1999. Practice Alert 98-1. New York, NY: AICPA.
-
_. 1998c. The auditor's use of analytical procedures, updated August 15, 1999. Practice Alert 98-1. New York, NY: AICPA.
-
-
-
-
14
-
-
33645733293
-
Design consideration for research on analytical procedures
-
Asare, S., and A. Wright. 2001. Design consideration for research on analytical procedures. International Journal of Auditing 5: 205-214.
-
(2001)
International Journal of Auditing
, vol.5
, pp. 205-214
-
-
Asare, S.1
Wright, A.2
-
15
-
-
42149189238
-
-
Bayless, R. 2001. Financial reporting issues in 2001. Speech delivered at The Practicing Law Institute, Washington, D.C., March 2.
-
Bayless, R. 2001. Financial reporting issues in 2001. Speech delivered at The Practicing Law Institute, Washington, D.C., March 2.
-
-
-
-
17
-
-
0002538569
-
Earnings management: A subtle (and troublesome) twist to earnings quality
-
Winter
-
Brown, P. 1999. Earnings management: A subtle (and troublesome) twist to earnings quality. Journal of Financial Statement Analysis (Winter): 61-63.
-
(1999)
Journal of Financial Statement Analysis
, pp. 61-63
-
-
Brown, P.1
-
18
-
-
34249838202
-
Recent developments in modeling preferences: Uncertainty and ambiguity
-
Camerer, C., and M. Weber. 1992. Recent developments in modeling preferences: Uncertainty and ambiguity. Journal of Risk and Uncertainty: 325-370.
-
(1992)
Journal of Risk and Uncertainty
, pp. 325-370
-
-
Camerer, C.1
Weber, M.2
-
19
-
-
42149139194
-
-
Cleaves, D. 1994. Assessing uncertainty in expert judgments about natural resources. General Technical Report SO-110, 1-17. New Orleans, LA: U.S. Department of Agriculture, Forest Service, Southern Forest Experimental Station.
-
Cleaves, D. 1994. Assessing uncertainty in expert judgments about natural resources. General Technical Report SO-110, 1-17. New Orleans, LA: U.S. Department of Agriculture, Forest Service, Southern Forest Experimental Station.
-
-
-
-
20
-
-
0010866019
-
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: 199-245.
-
(1985)
Advances in Accounting
, pp. 199-245
-
-
Coakley, J.1
Loebbecke, J.2
-
21
-
-
38249024970
-
An empirical evaluation of descriptive models of ambiguity reactions in choice situations
-
Curley, S., and J. F. Yates. 1989. An empirical evaluation of descriptive models of ambiguity reactions in choice situations. Journal of Mathematical Psychology 33: 397-427.
-
(1989)
Journal of Mathematical Psychology
, vol.33
, pp. 397-427
-
-
Curley, S.1
Yates, J.F.2
-
25
-
-
44049114641
-
The weighting of evidence and the determinants of confidence
-
Griffin, D., and A. Tversky. 1992. The weighting of evidence and the determinants of confidence. Cognitive Psychology 24: 411-435.
-
(1992)
Cognitive Psychology
, vol.24
, pp. 411-435
-
-
Griffin, D.1
Tversky, A.2
-
26
-
-
84984185064
-
The impact of an auditor's initial hypothesis on subsequent performance at identifying actual errors
-
Spring
-
Heiman-Hoffman, V., D. Moser, and J. Joseph. 1995. The impact of an auditor's initial hypothesis on subsequent performance at identifying actual errors. Contemporary Accounting Research (Spring): 763-780.
-
(1995)
Contemporary Accounting Research
, pp. 763-780
-
-
Heiman-Hoffman, V.1
Moser, D.2
Joseph, J.3
-
27
-
-
42149143901
-
The effect of data reliability on the influence of unaudited values in audit analytical procedures
-
Ileintz, J., G. White, and J. Bedard. 1999. The effect of data reliability on the influence of unaudited values in audit analytical procedures. International Journal of Auditing 3: 135-146.
-
(1999)
International Journal of Auditing
, vol.3
, pp. 135-146
-
-
Ileintz, J.1
White, G.2
Bedard, J.3
-
28
-
-
33645730584
-
The hidden risk in analytical procedures: What. WorldCom revealed
-
February
-
Hitzig, N. B. 2004. The hidden risk in analytical procedures: What. WorldCom revealed. The CPA Journal (February): 32-34.
-
(2004)
The CPA Journal
, pp. 32-34
-
-
Hitzig, N.B.1
-
29
-
-
0031529851
-
Accountability, the dilution effect, and conservatism, in auditors' fraud judgments
-
Hoffman, V., and J. Patton. 1997. Accountability, the dilution effect, and conservatism, in auditors' fraud judgments. Journal of Accounting Research 35: 227-237.
-
(1997)
Journal of Accounting Research
, vol.35
, pp. 227-237
-
-
Hoffman, V.1
Patton, J.2
-
31
-
-
0002230707
-
Explanation and counterexplanation during audit analytical review
-
January
-
Koonce, L. 1992. Explanation and counterexplanation during audit analytical review. Accounting Review (January): 59-76.
-
(1992)
Accounting Review
, pp. 59-76
-
-
Koonce, L.1
-
33
-
-
38249003790
-
Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
-
Libby, R., and J. Luft. 1993. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society 18 (5): 425-450.
-
(1993)
Accounting, Organizations and Society
, vol.18
, Issue.5
, pp. 425-450
-
-
Libby, R.1
Luft, J.2
-
34
-
-
0036837166
-
Experimental research in financial accounting
-
_, R. Bloomfield, and M. Nelson. 2002. Experimental research in financial accounting. Accounting, Organizations and Society 27 (8): 775-810.
-
(2002)
Accounting, Organizations and Society
, vol.27
, Issue.8
, pp. 775-810
-
-
Libby, R.1
Luft, J.2
Bloomfield, R.3
Nelson, M.4
-
36
-
-
33645733618
-
Discussion of why do auditors over-rely on weak analytical procedures? The role of outcome and precision
-
McDaniel, L. 2005. Discussion of why do auditors over-rely on weak analytical procedures? The role of outcome and precision. Auditing: A Journal of Practice & Theory (Supplement): 221-228.
-
(2005)
Auditing: A Journal of Practice & Theory (Supplement)
, pp. 221-228
-
-
McDaniel, L.1
-
37
-
-
42149138897
-
-
Messier, W., Jr., S. Glover, and D. Prawitt. 2006. Auditing and Assurance Services: A Systematic Approach. 4th edition. New York, NY: McGraw-Hill/Irwiri.
-
Messier, W., Jr., S. Glover, and D. Prawitt. 2006. Auditing and Assurance Services: A Systematic Approach. 4th edition. New York, NY: McGraw-Hill/Irwiri.
-
-
-
-
38
-
-
0346907827
-
Volume, volatility, price, and profit when all traders are above average
-
December, 1998
-
Odean, T. 1998. Volume, volatility, price, and profit when all traders are above average. Journal of Finance (December): 1887-1934.
-
(1887)
Journal of Finance
-
-
Odean, T.1
-
40
-
-
42149167737
-
Board (PCAOB)
-
Public Company Accounting Oversight, limited inspections. Washington, D.C, December 8
-
Public Company Accounting Oversight. Board (PCAOB). 2004a. Presentation at the PCAOB Symposium regarding identified issues from, limited inspections. Washington, D.C., December 8.
-
(2004)
Presentation at the PCAOB Symposium regarding identified issues from
-
-
-
41
-
-
42149150242
-
-
_. 2004b. Report on 2003 Limited Inspection of KPMG LLP. PCAOB Release No. 104-2004-004. August 26. Washington, D.C.: PCAOB.
-
_. 2004b. Report on 2003 Limited Inspection of KPMG LLP. PCAOB Release No. 104-2004-004. August 26. Washington, D.C.: PCAOB.
-
-
-
-
42
-
-
0041680331
-
Panel on Audit Effectiveness
-
Public Oversight Board POB, Stamford, CT: POB
-
Public Oversight Board (POB), Panel on Audit Effectiveness. 2000. Report and Recommendations. Stamford, CT: POB.
-
(2000)
Report and Recommendations
-
-
-
43
-
-
42149103631
-
-
Securities and Exchange Commission (SEC). 2001. Selected Loan Loss Allowance Methodology and Documentation Issues. SAB No. 102. July 6. Washington, D.C.: Government Printing Office.
-
Securities and Exchange Commission (SEC). 2001. Selected Loan Loss Allowance Methodology and Documentation Issues. SAB No. 102. July 6. Washington, D.C.: Government Printing Office.
-
-
-
-
44
-
-
42149102412
-
-
Turner, L. 1998. Letter to AICPA from the Office of the Chief Accountant regarding the 1998-1999 audit risk alerts. U.S. Securities and Exchange Commission. October 9. Washington, D.C.: Government Printing Office.
-
Turner, L. 1998. Letter to AICPA from the Office of the Chief Accountant regarding the 1998-1999 audit risk alerts. U.S. Securities and Exchange Commission. October 9. Washington, D.C.: Government Printing Office.
-
-
-
-
45
-
-
42149143902
-
-
Speech delivered at Continuing Legal Education in Colorado, Inc, Denver, CO, May 18
-
_. 2001a, The times, they are a-changing. Speech delivered at Continuing Legal Education in Colorado, Inc., Denver, CO, May 18.
-
(2001)
The times, they are a-changing
-
-
-
48
-
-
42149140992
-
-
Yates, J. F. 1990. Judgment and Decision Making. Englewood Cliffs, NT: Prentice Hall.
-
Yates, J. F. 1990. Judgment and Decision Making. Englewood Cliffs, NT: Prentice Hall.
-
-
-
|