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Decision Theory Aspects of Internal Control System Design/Compliance and Substantive Tests · Study

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ArticleDecision Theory Aspects of Internal Control System Design/Compliance and Substantive Tests

William R. Kinney1975

Article1975

Decision Theory Aspects of Internal Control System Design/Compliance and Substantive Tests

William R. Kinney

42 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

Internal control, Internal control system, Decision making, SAS No. 1

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References

1974An Experimental Study of Internal Control Judgements

Cited by

2012Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing Is Enough?1980On the Use of Index Models in Analytical Reviews by Auditors 1977Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs 2013Field Data on Accounting Error Rates and Audit Sampling 1987Effects of alternative sample space representations on the accuracy of auditors' uncertainty judgments 2018The Impacts of Internal Control Practices on Financial Accountability in Islamic Non-Profit Organizations in Malaysia 2021Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency

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Details

Year1975

Typearticle

Published1975-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations42

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2307/2490473

openalex_workW2324637384

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