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

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References

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1996Audit Analytical Procedures: A Field Investigation*279 cited
1985Availability and the Generation of Hypotheses in Analytical Review262 cited
1999Are Audit Program Plans Risk-Adjusted?149 cited
1999The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments and Recommendations133 cited
2000The Effect of Accountability and Time Budgets on Auditors' Testing Strategies127 cited
1981The availability explanation of excessive plausibility assessments122 cited
2000Audit Practices of PricewaterhouseCoopers101 cited
1976Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis97 cited
1991An examination of the effect that commitment to a hypothesis has on auditors' evaluations of confirming and disconfirming evidence*68 cited
1995The impact of the review process in hypothesis generation tasks63 cited
2000Analytical Procedures and Audit-Planning Decisions59 cited

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Cited by

2010An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions*46 cited
2014Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management39 cited
2019Data visualization and cognitive biases in audits36 cited
2013How Does an Initial Expectation Bias Influence Auditors' Application and Performance of Analytical Procedures?35 cited
2012The Impact of Initial Information Ambiguity on the Accuracy of Analytical Review Judgments32 cited
2007The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance*31 cited
2003An Examination of Different Performance Outcomes in an Analytical Procedures Task27 cited
2024Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments24 cited
2018Firm-specific corporate governance and analysts’ earnings forecast characteristics23 cited
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
2011Auditors' Levels of Dispositional Need for Closure and Effects on Hypothesis Generation and Confidence19 cited