The Effect of Accountability and Time Budgets on Auditors' Testing Strategies*

Author:

ASARE STEPHEN K.1,TROMPETER GREGORY M.2,WRIGHT ARNOLD M.2

Affiliation:

1. University of Florida

2. Boston College

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference37 articles.

1. A comprehensive taxonomy of audit task structure, professional rank, and decision aids for behavioral research;Abdolmohammadi M.;Behavioral Research in Accounting,1999

2. Evaluation of competing hypotheses in auditing;Asare S.;Auditing: A Journal of Practice and Theory,1997

3. Hypothesis revision strategies in conducting analytical procedures

4. Utilizing analytical procedures as substantive evidence: The impact of a client explanation on hypothesis testing;Asare S.;Advances in Accounting Behavioral Research,1998

5. Pressure and performance in accounting decision settings: Paradoxical effect of incentives, feedback, and justification;Ashton R.;Journal of Accounting Research,1990

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