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Ownership effects on audit-detected error characteristics: An empirical study in an emerging economy

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  • Hung Chan, K.
  • Mo, Phyllis L. L.

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  • Hung Chan, K. & Mo, Phyllis L. L., 1998. "Ownership effects on audit-detected error characteristics: An empirical study in an emerging economy," The International Journal of Accounting, Elsevier, vol. 33(2), pages 235-261.
    • Handle: RePEc:eee:accoun:v:33:y:1998:i:2:p:235-261
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    References listed on IDEAS

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    1. Firth, Michael, 1996. "The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 629-654.
    2. Kinney, Wr, 1975. "Decision-Theory Approach To Sampling Problem In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 117-132.
    3. Birnberg, Jacob G. & Snodgrass, Coral, 1988. "Culture and control: A field study," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 447-464, August.
    4. Arnold Wright & Sally Wright, 1996. "The Relationship Between Assessments of Internal Control Strength and Error Occurrence, Impact and Cause," Accounting and Business Research, Taylor & Francis Journals, vol. 27(1), pages 58-71.
    5. Petroni, K & Beasley, M, 1996. "Errors in accounting estimates and their relation to audit firm type," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 151-171.
    6. Gary Entwistle & Daryl Lindsay, 1994. "An Archival Study of the Existence, Cause, and Discovery of Income†Affecting Financial Statement Misstatements," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 271-296, June.
    7. Libby, R, 1985. "Availability And The Generation Of Hypotheses In Analytical Review," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 648-667.
    8. 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.
    9. Frost, Pa & Tamura, H, 1982. "Jackknifed Ratio Estimation In Statistical Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 103-120.
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    Cited by:

    1. Shamsul Nahar Abdullah & Nor Zalina Mohamad Yusof & Mohamad Naimi Mohamad Nor, 2010. "Financial restatements and corporate governance among Malaysian listed companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(6), pages 526-552, June.

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