...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...

.... The first experiment places auditors in one of two conditions: a hypothetical client's NFMs are either consistent or inconsistent with their reported sales account balance. Participants perform a substantive analytical procedure related to sales. Participants are provided with a variety of data to use when...