Belief perseverance in audit analytical review

Auditors often perform analytical procedures to identify potential financial-statement errors, irregularities and other unusual events. While recent descriptive research suggests that analytical procedures can be very effective and efficient for identifying causes of unusual financial-statement relationships, little experimental evidence on these issues has been reported. The primary purpose of this dissertation, therefore, is to provide experimental evidence on the conditions under which auditors performing analytical procedures may be prone to compromising audit effectiveness by accepting a plausible, but incorrect, non-error explanation for an unusual financial-statement relationship.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2011

Author dc:creator

• Koonce, Lisa Lynn

Contributors dc:contributor

• Solomon, Ira

• Business Administration, Accounting

Statement dc:rights

• Copyright 1990 Koonce, Lisa Lynn

Language dc:language

eng

Identifier

AAI9021711
(UMI)AAI9021711

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/19578