A Note on Optimal Sample Sizes in Compliance Tests Using a Formal Bayesian Decision-Theoretic Approach for Finite and Infinite Populations
Auditing, Sampling, Substantive test, Sample size
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An Investigation of Managers' Adaptations to SFAS No. 2: Accounting for Research and Development Costs
Frank H. Selto, Maclyn L. Clouse, An Investigation of Managers' Adaptations to SFAS No. 2: Accounting for Research and Development Costs, Journal of Accounting Research, Vol. 23, No. 2 (Autumn, 1985), pp. 700-717
Pre-Decision Information and Participative Management Control Systems
Management control system, Agency model, Private information
An Empirical Investigation of Auditor Involvement in Non-Audit Services
Auditing, Non-Audit services, Auditor independence, Audit quality
Descriptive Modeling of Auditors' Internal Control Judgments: Replication and Extension
Auditing, Internal control system, Judgment variance, Experience
Students As Surrogates in Behavioral Accounting Research: Some Evidence
Behavioral accounting, Student representativeness
Budgetary Control and Organization Structure
Budgeting, Human behavior, Internal control
Opportunities and Implications of the Report on Objectives of Financial Statements
George H. Sorter, Martin S. Gans, Opportunities and Implications of the Report on Objectives of Financial Statements, Journal of Accounting Research, Vol. 12, Studies on Financial Accounting Objectives: 1974 (1974), pp. 1-12
A Test of "A Model for Integrating Sampling Objectives in Auditing"
Auditing, Sampling plan, Representative sampling, Preventive Sampling
Predicting the Near Term Profit and Loss Statement with an Econometric Model: A Feasibility Study
J. W. Elliott, H. L. Uphoff, Predicting the Near Term Profit and Loss Statement with an Econometric Model: A Feasibility Study, Journal of Accounting Research, Vol. 10, No. 2 (Autumn, 1972), pp. 259-274