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Keywords: analytical procedures
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Journal Articles
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