Firm Observability, Diversified Investors' Auditing Preferences, and the Nature, Timing and Extent of Auditors' Tests (An Empirical Analysis)
type: CreativeWork
description: This study develops an analytical and methodological framework to test whether external auditors' elections concerning the nature, timing and extent of their tests are consistent with the auditing preferences of fully diversified investors, where such preferences are conditioned on (and only on) the observability of the auditee's production and investing activities.
abstract: This study develops an analytical and methodological framework to test whether external auditors' elections concerning the nature, timing and extent of their tests are consistent with the auditing preferences of fully diversified investors, where such preferences are conditioned on (and only on) the observability of the auditee's production and investing activities.
author: Craig, Thomas Robert
keywords: Business Administration, Accounting
date published: 2014-12-16T06:41:14Z
date modified: 2026-07-22T22:26:04Z
provider: University of Illinois - Urbana-Champaign
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: University of Illinois at Urbana-Champaign

PropertyValue
property ID: Handle
value: http://hdl.handle.net/2142/71389