IDEAS home Printed from https://ideas.repec.org/a/bla/joares/v33y1995i1p59-76.html
   My bibliography  Save this article

Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information

Author

Listed:
  • MCDANIEL, LS
  • KINNEY, WR

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:bla:joares:v:33:y:1995:i:1:p:59-76
    DOI: http://hdl.handle.net/10.2307/2491292
    as

    Download full text from publisher

    File URL: http://www.jstor.org/stable/pdf/2491292.pdf
    Download Restriction: no
    File URL: https://libkey.io/http://hdl.handle.net/10.2307/2491292?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ed O'Donnell, 2004. "Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised‐process‐tracing field study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(1), pages 75-95, March.
    2. Lundberg, C. Gustav & Nagle, Brian M., 2002. "Post-decision inference editing of supportive and counterindicative signals among external auditors in a going concern judgment," European Journal of Operational Research, Elsevier, vol. 136(2), pages 264-281, January.
    3. Gomaa, Mohamed I. & Hunton, James E. & Vaassen, Eddy H.J. & Carree, Martin A., 2011. "Decision aid reliance: Modeling the effects of decision aid reliability and pressures to perform on reliance behavior," International Journal of Accounting Information Systems, Elsevier, vol. 12(3), pages 206-224.
    4. 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.
    5. 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.
    6. Kim, Mindy (Hyo Jung), 2021. "Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover," Advances in accounting, Elsevier, vol. 54(C).
    7. Donovan, John & Frankel, Richard & Lee, Joshua & Martin, Xiumin & Seo, Hojun, 2014. "Issues raised by studying DeFond and Zhang: What should audit researchers do?," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 327-338.
    8. Hsieh, Tien-Shih & Kim, Jeong-Bon & Wang, Ray R. & Wang, Zhihong, 2020. "Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees," Journal of Accounting and Economics, Elsevier, vol. 69(1).

    More about this item

    Keywords

    Interim reporting; Expectation-formation guidance; Auditing; Interim reviews;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:joares:v:33:y:1995:i:1:p:59-76. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0021-8456 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.