Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised‐process‐tracing field study
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DOI: 10.1111/j.1467-629x.2004.00097.x
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References listed on IDEAS
- Mcdaniel, Ls & Kinney, Wr, 1995. "Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 59-76.
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- Waller, William S. & Felix, William Jr, 1989. "Auditors' causal judgments: Effects of forward vs backward inference on information processing," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 179-200, January.
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