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Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs

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  • Uecker, Wilfred C.
  • Kinney, William Jr.

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  • Uecker, Wilfred C. & Kinney, William Jr., 1977. "Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs," Accounting, Organizations and Society, Elsevier, vol. 2(3), pages 269-275, June.
    • Handle: RePEc:eee:aosoci:v:2:y:1977:i:3:p:269-275
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    Cited by:

    1. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    2. Yu‐Lin Hsu & Gavin C. Reid, 2021. "Two‐stage decision‐making within the firm: Analysis and case studies," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1355-1373, September.
    3. Keith I. Taylor & Halil Kiymaz, 2022. "Error Propensities Amongst Finance and Accounting Professionals: Can We Quantitatively Measure Illusion of Control or Chaos?," Accounting and Finance Research, Sciedu Press, vol. 11(3), pages 1-34, August.
    4. Yu-Lin Hsu & Gavin C. Reid, 2021. "A Two-Stage Model of Decision-Making over Financial Reporting Regimes and Techniques: Analysis and UK Case Studies," Working Papers wp529, Centre for Business Research, University of Cambridge.

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