Are Auditors' Analytical Procedures Judgments Affected by Receiving Management Explanations?
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- Bryan K. Church, 1991. "An examination of the effect that commitment to a hypothesis has on auditors' evaluations of confirming and disconfirming evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 7(2), pages 513-534, March.
- Stanley F. Biggs & Theodore J. Mock & Roger Simnett, 1999. "Analytical Procedures: Promise, Problems and Implications for Practice," Australian Accounting Review, CPA Australia, vol. 9(17), pages 42-52, March.
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