Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions
Author:
Affiliation:
1. University of Richmond
2. University of Georgia
3. University of Florida
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12540
Reference57 articles.
1. The Effect of Documentation Structure and Task-Specific Experience on Auditors' Ability to Identify Control Weaknesses
2. The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers
3. The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards
4. The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments
5. The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures
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