..., Virginia Tech, Pamplin College of Business, Department of Accounting and Information Systems, Blacksburg, VA, USA. remote auditing monitoring frequency analytical procedures spatial distance psychological distance management control systems Advances in technology have enabled financial...

...R. David Plumlee; Brett A. Rixom; Andrew J. Rosman ABSTRACT Although lower-level auditors increasingly carry out mandatory analytical procedures (APs) in audits, they do not perform as well as partners and managers. In order to improve performance in APs by lower-level auditors, we investigated...

...Mieke Jans; Michael G. Alles; Miklos A. Vasarhelyi ABSTRACT There is a large body of accounting research literature examining the use of analytical procedures by auditors and proposing either new types of analytical procedures or more effective ways of implementing existing procedures...