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Keywords: analytical procedures
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2020) 32 (1): 37–49.
Published: 01 March 2020
...Anna M. Rose; Jacob M. Rose; Ikseon Suh; Jay C. Thibodeau ABSTRACT Analytical procedures are critical to the financial statement auditing process and involve the auditor generating and considering multiple explanations for account fluctuations. We examine whether generating more or fewer...
Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2014) 26 (1): 131–156.
Published: 01 April 2014
... Securities LLC and its feeder funds claim that the auditors could have identified the fraud by noting the inconsistency between Madoff's bloated balance sheet and the firm's minimal trading volume ( Dugan and Crawford 2009 ; Lauricella 2009 ). analytical procedures audit fraud nonfinancial measures...
