The Accounting Review Vol. 65 No. 4 1990
Auditors' Assessments of the Likelihood of Error Explanations in Analytical Review.
Abstract
Discusses auditors' assessments of the likelihood of error explanations in analytical review of financial statement relations. Role of alternative explanations; Number and strength of alternatives; Errors used as alternative explanations; Strength-ranking tasks.
- DOI
- 10.2308/tar-9603274135
- Volume
- 65
- Issue
- 4
- Pages
- 875-890
- Language
- en
- Sources
- crossref openalex