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Are Auditors' Analytical Procedures Judgments Affected by Receiving Management Explanations?

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  • WENDY GREEN

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  • 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.
    • Handle: RePEc:bla:ausact:v:15:y:2005:i:37:p:67-74
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2005.tb00305.x
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    References listed on IDEAS

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    1. 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.
    2. Bryan K. Church, 1991. "An examination of the effect that commitment to a hypothesis has on auditors' evaluations of confirming and disconfirming evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 7(2), pages 513-534, March.
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