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Keywords: analytical review
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2012) 24 (2): 211–229.
Published: 01 September 2012
...Alex C. Yen ABSTRACT In this paper, I examine the analytical review judgments of staff-level auditors. Heiman (1988 ) finds that students do not perform as well as senior-level auditors when performing certain analytical review procedures. I conduct an experiment based on Heiman (1988 , 1990...
