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Analytical Procedures: Promise, Problems and Implications for Practice

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  • STANLEY F. BIGGS
  • THEODORE J. MOCK
  • ROGER SIMNETT

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Suggested Citation

  • Stanley F. Biggs & Theodore J. Mock & Roger Simnett, 1999. "Analytical Procedures: Promise, Problems and Implications for Practice," Australian Accounting Review, CPA Australia, vol. 9(17), pages 42-52, March.
    • Handle: RePEc:bla:ausact:v:9:y:1999:i:17:p:42-52
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1999.tb00098.x
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    References listed on IDEAS

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    1. Mcdaniel, Ls & Kinney, Wr, 1995. "Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 59-76.
    2. Cohen, J & Kida, T, 1989. "The Impact Of Analytical Review Results, Internal Control Reliability, And Experience On Auditors Use Of Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 263-276.
    3. Libby, R, 1985. "Availability And The Generation Of Hypotheses In Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 648-667.
    4. Ismail, Zubaidah & Trotman, Ken T., 1995. "The impact of the review process in hypothesis generation tasks," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 345-357, July.
    5. Libby, R & Frederick, Dm, 1990. "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 348-367.
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    Cited by:

    1. Wendy Green, 2005. "Are Auditors' Analytical Procedures Judgments Affected by Receiving Management Explanations?," Australian Accounting Review, CPA Australia, vol. 15(37), pages 67-74, November.
    2. Hughes, Susan B. & Sander, James F. & Higgs, Scott D. & Cullinan, Charles P., 2009. "The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 29-43.

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