Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised-process-tracing field study-Reference-Cited by-同舟云学术

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Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised-process-tracing field study

Published:2004-03 Issue:1 Volume:44 Page:75-95
ISSN:0810-5391
Container-title:Accounting and Finance
language:en
Short-container-title:Accounting & Finance

Author:

O'Donnell Ed

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1467-629x.2004.00097.x/fullpdf

Reference51 articles.

1. A Model of Audit Judgment: Cognition in a Professional Context

2. L. Beach, M. Chi, G. Klein, P. Smith, K. Vicente, C. Zsambok, and G. Klein , 1997 , Naturalistic Decision Making and Related Research Lines , in: Naturalistic Decision Making and Related Research Lines , (Lawrence Erlbaum Associates, Mahwah, NJ), 29 -36

Cited by 2 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. How Does an Initial Expectation Bias Influence Auditors' Application and Performance of Analytical Procedures?;The Accounting Review;2013-02-01

2. Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?;AUDITING: A Journal of Practice & Theory;2012-10-01

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