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Auditing: A Journal of Practice & Theory

Latest Issue: 09/01/2003

In This Issue

1-10 (of 32) related articles Items per page
1. Factors affecting auditors' assessments of planning materiality.
INTRODUCTION The determination of Planning Materiality (PM) is an important judgment made by the auditor when designing an audit program, since the extent of "auditor ...
(PERIODICAL ARTICLE)
2. An empirical study on the impact of culture on audit-detected accounting...
INTRODUCTION The main responsibility of auditors is to plan and perform audits to provide reasonable assurance of detecting material misstatements in financial statements. To detect ...
(PERIODICAL ARTICLE)
3. The influence of business-process-focused audit support software on...
INTRODUCTION For at least two decades, auditors have used a transaction analysis methodology that focuses on he nature of account balances, activities in transaction cycles, ...
(PERIODICAL ARTICLE)
4. Audit committee composition and shareholder actions: evidence from voting...
INTRODUCTION This paper provides empirical evidence about the association between audit committee composition and shareholder actions. Motivation for this study comes from recent efforts by ...
(PERIODICAL ARTICLE)
5. A test of changes in auditors' fraud-related planning judgments since the...
INTRODUCTION Prior to issuing SAS No. 82, the AICPA noted that some auditors failed to take responsibility to detect financial statement fraud (hereafter fraud). (l) ...
(PERIODICAL ARTICLE)
6. An examination of different performance outcomes in an analytical...
INTRODUCTION To improve auditor judgments it is first necessary to understand and evaluate the judgment process (Libby 1981; Biggs et al. 1988; Bedard and Biggs ...
(PERIODICAL ARTICLE)
7. The impact of retention incentives and client business risks on auditors'...
INTRODUCTION The business community, including the accounting profession, has long been aware that corporate managers may be creative in the use of accounting tactics to ...
(PERIODICAL ARTICLE)
8. Audit committee member support for proposed audit adjustments: a source...
INTRODUCTION In the current environment, audit committees play a critical role in ensuring reliable financial reporting (e.g., Levitt 1998; Blue Ribbon Committee [BRC] 1999; SEC ...
(PERIODICAL ARTICLE)
9. An investigation of alternative report formats for communicating moderate...
INTRODUCTION In recent years, there has been an expansion of the traditional audit function to a wide range of subject matter, such as prospective financial ...
(PERIODICAL ARTICLE)
10. The effectiveness of expectation models in recognizing error patterns and...
INTRODUCTION After a material unusual fluctuation is identified while conducting analytical procedures, the auditor generates hypotheses as to the most likely cause(s) and then gathers ...
(PERIODICAL ARTICLE)
1-10 (of 32) related articles Items per page
1-10 (of 32) related articles

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