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An Application Of Analytical Hierarchy Process To Model Expert Judgments On Analytical Review Procedures

Author

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  • ARRINGTON, CE
  • HILLISON, W
  • JENSEN, RE

Abstract

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Suggested Citation

  • Arrington, Ce & Hillison, W & Jensen, Re, 1984. "An Application Of Analytical Hierarchy Process To Model Expert Judgments On Analytical Review Procedures," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 298-312.
    • Handle: RePEc:bla:joares:v:22:y:1984:i:1:p:298-312
    DOI: http://hdl.handle.net/10.2307/2490711
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    Citations

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    Cited by:

    1. Jean C. Bedard & Babu R. Gopi & B. Vijayalakshmi, 1991. "A multiple criteria model for audit planning decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 293-308, September.
    2. J. Christopher Westland, 2017. "An empirical investigation of analytical procedures using mixture distributions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 24(4), pages 111-124, October.
    3. Bolloju, N., 2001. "Aggregation of analytic hierarchy process models based on similarities in decision makers' preferences," European Journal of Operational Research, Elsevier, vol. 128(3), pages 499-508, February.
    4. William F. Messier & Arnold Schneider, 1988. "A hierarchical approach to the external auditor's evaluation of the internal auditing function," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 337-353, March.

    More about this item

    Keywords

    Analytical hierarchy process; Auditor judgement; Auditing; Liquidity;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty

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