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Auditor reporting behavior when GAAS lack specificity: the case of SAS No. 59

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  • Carcello, Joseph V.
  • Hermanson, Dana R.
  • Neal, Terry L.

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  • Carcello, Joseph V. & Hermanson, Dana R. & Neal, Terry L., 2003. "Auditor reporting behavior when GAAS lack specificity: the case of SAS No. 59," Journal of Accounting and Public Policy, Elsevier, vol. 22(1), pages 63-81.
    • Handle: RePEc:eee:jappol:v:22:y:2003:i:1:p:63-81
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    Cited by:

    1. Nirosh Karuppu, 2009. "Evidence on Auditors Use of Business Continuity Models as an Analytical Procedure," Accounting & Taxation, The Institute for Business and Finance Research, vol. 1(1), pages 63-74.
    2. Piñeiro Sánchez Carlos & Llano Monelos Pablo De & Rodríguez López Manuel, 2013. "A parsimonious model to forecast financial distress, based on audit evidence," Contaduría y Administración, Accounting and Management, vol. 58(4), pages 151-173, octubre-d.

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