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Assessing the Performance of Analytical Procedures: A Best Case Scenario.

30 citations0/0 files storedThe Accounting Review

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

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Abstract Evaluates the extent to which analytical procedures used by auditors provide correct signals as to the existence of material misstatements under `best case' circumstances. Expectation models; Materiality definitions for error seedlings; Accounting error types.

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1999Improving Analytical Procedures: A Case of Using Disaggregate Multilocation Data 2008An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality 2005Comparing performance measurement approaches in accounting research

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