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Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information

Author

Listed:
  • MCDANIEL, LS
  • KINNEY, WR

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:bla:joares:v:33:y:1995:i:1:p:59-76
    DOI: http://hdl.handle.net/10.2307/2491292
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    Citations

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    Cited by:

    1. Lundberg, C. Gustav & Nagle, Brian M., 2002. "Post-decision inference editing of supportive and counterindicative signals among external auditors in a going concern judgment," European Journal of Operational Research, Elsevier, vol. 136(2), pages 264-281, January.
    2. Gomaa, Mohamed I. & Hunton, James E. & Vaassen, Eddy H.J. & Carree, Martin A., 2011. "Decision aid reliance: Modeling the effects of decision aid reliability and pressures to perform on reliance behavior," International Journal of Accounting Information Systems, Elsevier, vol. 12(3), pages 206-224.
    3. 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.
    4. Hughes, Susan B. & Sander, James F. & Higgs, Scott D. & Cullinan, Charles P., 2009. "The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 29-43.
    5. Kim, Mindy (Hyo Jung), 2021. "Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover," Advances in accounting, Elsevier, vol. 54(C).
    6. Hsieh, Tien-Shih & Kim, Jeong-Bon & Wang, Ray R. & Wang, Zhihong, 2020. "Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees," Journal of Accounting and Economics, Elsevier, vol. 69(1).
    7. Ed O'Donnell, 2004. "Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised‐process‐tracing field study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(1), pages 75-95, March.
    8. Donovan, John & Frankel, Richard & Lee, Joshua & Martin, Xiumin & Seo, Hojun, 2014. "Issues raised by studying DeFond and Zhang: What should audit researchers do?," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 327-338.

    More about this item

    Keywords

    Interim reporting; Expectation-formation guidance; Auditing; Interim reviews;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior

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