Auditors' usage of unaudited book values when making presampling audit value estimates
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DOI: 10.1111/j.1911-3846.1988.tb00692.x
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References listed on IDEAS
- Scott, Wr, 1979. "Scoring Rules For Probabilistic Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 156-178.
- Felix, Wl & Grimlund, Ra, 1977. "Sampling Model For Audit Tests Of Composite Accounts," Journal of Accounting Research, Wiley Blackwell, vol. 15(1), pages 23-41.
- Scott, Wr, 1975. "Auditors Loss Functions Implicit In Consumption-Investment Models," Journal of Accounting Research, Wiley Blackwell, vol. 13, pages 98-117.
- Gibbins, M, 1984. "Propositions About The Psychology Of Professional Judgment In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 103-125.
- Beck, Pj & Solomon, I & Tomassini, La, 1985. "Subjective Prior Probability-Distributions And Audit Risk," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 37-56.
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