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The World Has Changed—Have Analytical Procedure Practices?

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  • GREG TROMPETER
  • ARNOLD WRIGHT

Abstract

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Suggested Citation

  • Greg Trompeter & Arnold Wright, 2010. "The World Has Changed—Have Analytical Procedure Practices?," Contemporary Accounting Research, John Wiley & Sons, vol. 27(2), pages 669-700, June.
    • Handle: RePEc:wly:coacre:v:27:y:2010:i:2:p:669-700
    DOI: 10.1111/j.1911-3846.2010.01021.x
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    Cited by:

    1. Aghazadeh, Sanaz & Hoang, Kris, 2020. "How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?," Accounting, Organizations and Society, Elsevier, vol. 87(C).
    2. Aghazadeh, Sanaz & Joe, Jennifer R., 2022. "Auditors' response to management confidence and misstatement risk," Accounting, Organizations and Society, Elsevier, vol. 101(C).
    3. Carolyn Mactavish & Susan McCracken & Regan N. Schmidt, 2018. "External Auditors' Judgment and Decision Making: An Audit Process Task Analysis," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 387-426, September.
    4. Paolo Candio, 2023. "On the role of cost-effectiveness in accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 215-225.
    5. Jasmijn C. Bol & Cassandra Estep & Frank Moers & Mark E. Peecher, 2018. "The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development," Journal of Accounting Research, Wiley Blackwell, vol. 56(4), pages 1205-1252, September.
    6. Huh, Bong Gu & Lee, Sunhwa & Kim, Wonsin, 2021. "The impact of the input level of information system audit on the audit quality: Korean evidence," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
    7. Phuong Thi Nguyen, 2023. "The application of analytical procedures in Big Four audit firms in Vietnam ," GATR Journals afr229, Global Academy of Training and Research (GATR) Enterprise.
    8. Ashley A. Austin & Jacqueline S. Hammersley & Michael A. Ricci, 2020. "Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 696-716, June.
    9. Yoon Ju Kang & M. David Piercey & Andrew Trotman, 2020. "Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 297-321, March.
    10. 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).
    11. Downar, Benedikt & Ernstberger, Jürgen & Koch, Christopher, 2021. "Determinants and consequences of auditor dyad formation at the top level of audit teams," Accounting, Organizations and Society, Elsevier, vol. 89(C).

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