Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency

16 references·0 citing·52 second hop

FromToDepth

this work references cited by second hop

References

2017Big Data and Analytics in the Modern Audit Engagement: Research Needs513 cited
2015Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions432 cited
2018Big data techniques in auditing research and practice: Current trends and future opportunities358 cited
2015Data analytics in auditing: Opportunities and challenges288 cited
2001The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees135 cited
2003A Survey of Time Budget Pressure and Reduced Audit Quality Among Australian Auditors134 cited
1992From common sense to expertise: Reflections on the prehistory of audit sampling87 cited
2014Behind the Numbers: Insights into Large Audit Firm Sampling Policies51 cited
1985Subjective Prior Probability Distributions and Audit Risk49 cited
1979An Empirical Study of Error Characteristics in Audit Populations44 cited
2017Conventions of Audit Quality: The Perspective of Public and Private Company Audit Partners43 cited
1975Decision Theory Aspects of Internal Control System Design/Compliance and Substantive Tests42 cited
2018Beyond Excel: Software Tools and the Accounting Curriculum40 cited
2014The Future of Audit37 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2013Updating Audit Standard—Enabling Audit Data Analysis34 cited

2002Auditors’ Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities30 cited

Cited by

No citing works inside the corpus for this window.