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Cited by

• 2021Design and evaluation of an advanced continuous data level auditing system: A three-layer structure27 cited
• 2000Research on the Nature, Characteristics, and Causes of Accounting Errors: The Need For a Multi-method Approach27 cited
• 2014Financial statement comparability and audit efficiency: evidence from South Korea23 cited
• 2014Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large P&L Accounts: Commentary and Analysis23 cited
• 2003The Effectiveness of Expectation Models in Recognizing Error Patterns and Generating and Eliminating Hypotheses While Conducting Analytical Procedures21 cited