Auditing: A Journal of Practice & Theory articles from March 1997

Auditing: A Journal of Practice & Theory archives from March 1997

Evaluation of competing hypotheses in auditing.
March 22, 1997... Key Words: Evaluation, Competing hypotheses, Auditing. Data Availability: Contact the authors. Auditors routinely evaluate competing hypotheses (e.g., when unexpected fluctuations are considered in conducting analytical procedures). In...

Assessing the risk of management fraud through neural network technology.
March 22, 1997... Key Words: Analytical auditing, Management fraud, Neural networks. Data Availability: A list of the public companies used to develop the matched fraud and nonfraud sample is available from the authors upon request. All other data sources are...

Women as managers and partners: context specific predictors of turnover in international public accounting firms.
March 22, 1997... Key Words: Gender, Turnover, Women managers, Women partners. Data Availability: The data on which this study relies are available from the authors contingent on the permission of the public accounting firms who provided us access. In...

Control environment condition and the interaction between control risk, account type and management's assertions.
March 22, 1997... Key Words: Control risk, Management assertions, Control environment. Data Availability: The data are available from the first author upon request. The control environment (CE) represents the collective effect of various factors on...

A comparative examination of auditor premature sign-offs using the direct and the randomized response methods.
March 22, 1997... Key Words: Audit quality, Premature sign-offs, Respondent bias, Randomized response technique. Data Availability: Data used in this study are available upon request. As total expenditures for defending and settling lawsuits have grown to...

Second-partner review: an experimental economics investigation.
March 22, 1997... Key Words: Second-partner review, Experimental economics, Game theory, Reporting, Sampling. Data Availability: Data used in this study are available from Robert R. Tucker upon request. In an effort to self-regulate, the accounting...

A computational model of loan loss judgments.
March 22, 1997... Key Words: Computational model, Judgment expertise, Knowledge-based systems. Data Availability: Details on the data are available from the first author. The viability and profitability of a financial institution is directly affected by...

The effect of SAS No. 59: how treatment of the transition period influences results. (Statement on Auditing Standards No. 59)
March 22, 1997... Key Words: SAS No. 59, Audit opinion, Bankruptcy, Going concern. Data Availability: The data are available from public sources. Statement on Auditing Standards No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a...

Sample size determination using the augmented variance estimator.
March 22, 1997... Key Words: Audit sampling, Augmented variance estimator, Monetary unit sampling, Sample size. Data Availability: The data are simulated; further details on the simulation are available from the author upon request. Rohrbach (1993)...

The market effects of auditor resignations.
March 22, 1997... Key Words: Auditor resignation, Auditor changes, Capital markets. Data Availability: A list of the sample firms may be obtained from the authors. The remaining data may be obtained from sources indicated in the text. The purpose of this...