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Analytical Procedures and Audit-Planning Decisions

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References

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2012Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?54 cited
2019Analytical Procedures: Are More Good Ideas Always Better for Audit Quality?50 cited

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2003A Note on the Interdependence between Hypothesis Generation and Information Search in Conducting Analytical Procedures*50 cited

2017Knowledge management: The effect of knowledge transfer on professional skepticism in audit engagement planning49 cited

2005Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision43 cited

2009Auditors' Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions39 cited

2022Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities33 cited

2014The Impact of the Financial Crisis on the Islamic Banks Profitability - Evidence from GCC26 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

2014Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises20 cited

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