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An Examination of Different Performance Outcomes in an Analytical Procedures Task

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References

1990Experience and the Ability to Explain Audit Findings424 cited
1981Accounting and human information processing : theory and applications372 cited
1985Availability and the Generation of Hypotheses in Analytical Review262 cited
1999The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures89 cited
1997Evaluation of Competing Hypotheses in Auditing.82 cited
1995The impact of the review process in hypothesis generation tasks63 cited
2003A Note on the Interdependence between Hypothesis Generation and Information Search in Conducting Analytical Procedures*50 cited
1997Hypothesis revision strategies in conducting analytical procedures42 cited
1995The Impact of an Auditor's Initial Hypothesis on Subsequent Performance at Identifying Actual Errors*38 cited
1995Normative and Substantive Expertise in Multiple Hypotheses Evaluation34 cited

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2008Are Industry Specialists More Efficient and Effective in Performing Analytical Procedures? A Multi‐stage Analysis21 cited
2007An Investigation of Auditor Perceptions about Subsequent Events and Factors That Influence This Audit Task20 cited
2006Psychological Characteristics Contributing to Expertise in Audit Judgment20 cited
2011Auditors' Levels of Dispositional Need for Closure and Effects on Hypothesis Generation and Confidence

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19 cited

2011Fraudulent Management Explanations and the Impact of Alternative Presentations of Client Business Evidence17 cited