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University of Illinois at Urbana-Champaign
Firm Observability, Diversified Investors' Auditing Preferences, and the Nature, Timing and Extent of Auditors' Tests (An Empirical Analysis)
Abstract
dc:descriptionThis 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.
Degree
thesis:*- 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
- 2014
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Craig, Thomas Robert
Subjects
dc:subject × 1Identifiers
dc:identifier.*- Identifier
- (UMI)AAI8502116
- OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/71389