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The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments

Author

Listed:
  • Anderson, John C.
  • Jennings, Marianne M.
  • Kaplan, Steven E.
  • Reckers, Philip M. J.

Abstract

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Suggested Citation

  • Anderson, John C. & Jennings, Marianne M. & Kaplan, Steven E. & Reckers, Philip M. J., 1995. "The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments," Journal of Accounting and Public Policy, Elsevier, vol. 14(1), pages 33-62.
  • Handle: RePEc:eee:jappol:v:14:y:1995:i:1:p:33-62
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    Cited by:

    1. 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.
    2. Carlos Pinho Ph.D., 2014. "The Usefulness of Analytical Procedures: An Empirical Approach in the Auditing Sector in Portugal," International Journal of Business and Social Research, LAR Center Press, vol. 4(8), pages 25-33, August.
    3. Carlos Pinho Ph.D., 2014. "The Usefulness of Analytical Procedures: An Empirical Approach in the Auditing Sector in Portugal," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(8), pages 25-33, August.
    4. Ruhnke, Klaus & Schmitz, Stefanie, 2019. "Review engagements – structure of audit firm methodology and its situational application in Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
    5. Pongpattrachai, Dichapong & Cragg, Paul & Fisher, Richard, 2014. "IT infusion within the audit process: Spreadsheet use in small audit firms," International Journal of Accounting Information Systems, Elsevier, vol. 15(1), pages 26-46.

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