Matches in SemOpenAlex for { <https://semopenalex.org/work/W2531618215> ?p ?o ?g. }
Showing items 1 to 75 of
75
with 100 items per page.
- W2531618215 endingPage "58" @default.
- W2531618215 startingPage "51" @default.
- W2531618215 abstract "The use of decision aids could potentially improve auditor’s decision making by assuring that the correct hypothesis is available for the auditor to consider when employing analytical procedures. Previous research has shown that auditors have limited ability to generate error explanations on their own. The purpose of this study is to synthesize the literature for the development of decision aids for generating explanations for analytical procedures, and validate an important finding of the literature, in light of criticism that a previously found effect may be due to a potential flaw in the experimental design. As predicted by interference theory and availability theory, the results confirm that the proportion of error vs. non-error explanations in the design of the decision aid can significantly impact the auditor’s assessment of the likelihood that the cause of a ratio fluctuation is due to error or irregularity, with implications on audit effectiveness. Key words: Analytical procedures, decision aid, audit judgment." @default.
- W2531618215 created "2016-10-21" @default.
- W2531618215 creator A5052789300 @default.
- W2531618215 creator A5056183300 @default.
- W2531618215 date "2016-10-31" @default.
- W2531618215 modified "2023-09-25" @default.
- W2531618215 title "Analytical procedures decision aids for generating explanations: Current state of theoretical development and implications of their use" @default.
- W2531618215 doi "https://doi.org/10.5897/jat2016.0223" @default.
- W2531618215 hasPublicationYear "2016" @default.
- W2531618215 type Work @default.
- W2531618215 sameAs 2531618215 @default.
- W2531618215 citedByCount "2" @default.
- W2531618215 countsByYear W25316182152021 @default.
- W2531618215 countsByYear W25316182152022 @default.
- W2531618215 crossrefType "journal-article" @default.
- W2531618215 hasAuthorship W2531618215A5052789300 @default.
- W2531618215 hasAuthorship W2531618215A5056183300 @default.
- W2531618215 hasBestOaLocation W25316182151 @default.
- W2531618215 hasConcept C105795698 @default.
- W2531618215 hasConcept C112930515 @default.
- W2531618215 hasConcept C121955636 @default.
- W2531618215 hasConcept C127413603 @default.
- W2531618215 hasConcept C142724271 @default.
- W2531618215 hasConcept C144133560 @default.
- W2531618215 hasConcept C15744967 @default.
- W2531618215 hasConcept C17744445 @default.
- W2531618215 hasConcept C199521495 @default.
- W2531618215 hasConcept C199539241 @default.
- W2531618215 hasConcept C204787440 @default.
- W2531618215 hasConcept C2780033181 @default.
- W2531618215 hasConcept C28901747 @default.
- W2531618215 hasConcept C33923547 @default.
- W2531618215 hasConcept C41008148 @default.
- W2531618215 hasConcept C539667460 @default.
- W2531618215 hasConcept C71924100 @default.
- W2531618215 hasConcept C7991579 @default.
- W2531618215 hasConceptScore W2531618215C105795698 @default.
- W2531618215 hasConceptScore W2531618215C112930515 @default.
- W2531618215 hasConceptScore W2531618215C121955636 @default.
- W2531618215 hasConceptScore W2531618215C127413603 @default.
- W2531618215 hasConceptScore W2531618215C142724271 @default.
- W2531618215 hasConceptScore W2531618215C144133560 @default.
- W2531618215 hasConceptScore W2531618215C15744967 @default.
- W2531618215 hasConceptScore W2531618215C17744445 @default.
- W2531618215 hasConceptScore W2531618215C199521495 @default.
- W2531618215 hasConceptScore W2531618215C199539241 @default.
- W2531618215 hasConceptScore W2531618215C204787440 @default.
- W2531618215 hasConceptScore W2531618215C2780033181 @default.
- W2531618215 hasConceptScore W2531618215C28901747 @default.
- W2531618215 hasConceptScore W2531618215C33923547 @default.
- W2531618215 hasConceptScore W2531618215C41008148 @default.
- W2531618215 hasConceptScore W2531618215C539667460 @default.
- W2531618215 hasConceptScore W2531618215C71924100 @default.
- W2531618215 hasConceptScore W2531618215C7991579 @default.
- W2531618215 hasIssue "5" @default.
- W2531618215 hasLocation W25316182151 @default.
- W2531618215 hasOpenAccess W2531618215 @default.
- W2531618215 hasPrimaryLocation W25316182151 @default.
- W2531618215 hasRelatedWork W1541098310 @default.
- W2531618215 hasRelatedWork W2048560792 @default.
- W2531618215 hasRelatedWork W2066134135 @default.
- W2531618215 hasRelatedWork W2070884262 @default.
- W2531618215 hasRelatedWork W2081779205 @default.
- W2531618215 hasRelatedWork W2531618215 @default.
- W2531618215 hasRelatedWork W303112835 @default.
- W2531618215 hasRelatedWork W573398174 @default.
- W2531618215 hasRelatedWork W70112040 @default.
- W2531618215 hasRelatedWork W1487911543 @default.
- W2531618215 hasVolume "8" @default.
- W2531618215 isParatext "false" @default.
- W2531618215 isRetracted "false" @default.
- W2531618215 magId "2531618215" @default.
- W2531618215 workType "article" @default.