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Knowledge Structure and the Estimation of Conditional Probabilities in Audit Planning.

Mark W. Nelson; Robert Libby; Sarah E. Bonner1

1 University of Southern California. 1

The Accounting Review 1995

Abstract Presents the results of an experiment which focuses on the mismatch between auditors' tendency to structure their knowledge of financial statement errors with audit objective. Audit tasks' requirement of auditors' assessment of objectives; Effects of knowledge structures' mismatch with task structures.

DOI
10.2308/tar-9502082497
Volume
70 (1)
Pages
27-47
Language
en
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