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Audit Analytical Procedures: A Field Investigation*

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References

1990Determinants of Auditor Expertise638 cited
1990Experience and the Ability to Explain Audit Findings424 cited
1996The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence297 cited

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2015Qualitative Research in Auditing: A Methodological Roadmap303 cited
2004Getting Inside the Black Box: A Field Study of Practices in “Effective” Audit Committees244 cited
2014A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing203 cited
1995Debiasing the Curse of Knowledge in Audit Judgment.200 cited
2013Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt180 cited
2010The World Has Changed—Have Analytical Procedure Practices?*179 cited
2012How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?168 cited
2013Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors166 cited
2017Audit time pressure and earnings quality: An examination of accelerated filings165 cited
1995Justification of Decisions in Auditing156 cited
2019Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners

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154 cited

2001Long-Term Trends in Audit Fees151 cited

2012The case for process mining in auditing: Sources of value added and areas of application147 cited

2018U.S. Auditors' Perceptions of the PCAOB Inspection Process: A Behavioral Examination145 cited

2012An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality139 cited

2015Doing Good Field Research: Assessing the Quality of Audit Field Research135 cited