AccessMyLibrary provides FREE access to over 30 million articles from top publications available through your library.
Auditing: A Journal of Practice & Theory articles from September 1997
Set up an RSS feed
Create a link to this page
Copy and paste this link tag into your Web page or blog:
Auditing: A Journal of Practice & Theory archives from September 1997
Reliance on decision aids: an examination of auditors' assessment of management fraud.
September 22, 1997... Key Words: Management fraud, Decision aid, Expert system, Decision aid reliance, Red flags.
Data Availability: Contact the authors.
Statement on Auditing Standards (SAS) No. 82(1) (AICPA 1997) requires that the auditor assess the overall...
The mitigation of hindsight bias in judges' evaluation of auditor decisions.
September 22, 1997... Key Words: Hindsight bias, Legal liability, Debiasing.
Data Availability: The data upon which this paper is based may be obtained from the authors on request.
INTRODUCTION
Hindsight bias refers to an individual's overestimation of...
Stabilising the sieve sample size using PPS. (probability-proportional-to-size)
September 22, 1997... Key Words: Bound estimates, Monetary-unit sampling, Probability-proportional-to-size, Substantive testing.
Auditors have long been aware of the benefits of monetary-unit sampling and it is now widely used in practice for estimating accounts...
The use of Benford's Law as an aid in analytical procedures. (digital analysis)
September 22, 1997... Key Words: Analytical procedures, Benford's Law.
Data Availability: The data used in the study are confidential current corporate data, and therefore are not available to readers. Contact the first author for software that can be used to...