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On The Use Of Index Models In Analytical Reviews By Auditors

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  • LEV, B

Abstract

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Suggested Citation

  • Lev, B, 1980. "On The Use Of Index Models In Analytical Reviews By Auditors," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 524-550.
    • Handle: RePEc:bla:joares:v:18:y:1980:i:2:p:524-550
    DOI: http://hdl.handle.net/10.2307/2490591
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    Cited by:

    1. Yoon, Kyunghee & Liu, Yue & Chiu, Tiffany & Vasarhelyi, Miklos A., 2021. "Design and evaluation of an advanced continuous data level auditing system: A three-layer structure," International Journal of Accounting Information Systems, Elsevier, vol. 42(C).
    2. Vermeulen, Erik M. & Spronk, Jaap & van der Wijst, Nico, 1996. "Analyzing risk and performance using the multi-factor concept," European Journal of Operational Research, Elsevier, vol. 93(1), pages 173-184, August.

    More about this item

    Keywords

    Auditing; Analytical review; Substantive test; Variations;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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