Simulation evidence and analysis of alternative methods of evaluating dollar-unit samples
Article Abstract:
New ways of analyzing dollar-unit samples have been suggested for auditing use recently. Results are presented of a simulation study that contrasted four of these new techniques. Also offered are additional simulations on optional forms of two of these methods. Evidence on the relative size of the upper error bounds and reliability for each method is offered for 2,160 combinations of confidence levels, sample sizes, and types of accounting populations. Results offer a comprehensive evaluation of the capabilities of each of the techniques, with all four methods demonstrating both weaknesses and strengths. The Multinomial Dirichlet bound is very reliable, but as formulated it is also very conservative and not capable of utilizing understatement errors. The two Cox and Snell bound versions tested showed considerable variation in reliability over a range of confidence levels.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1987
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Judgment consensus and auditor experience: an examination of organizational relations
Article Abstract:
The association between auditor judgment consensus and auditor experience may be confounded because of the tenure of an auditor with the same audit staff group and-or superior. Judgment consensus among subordinates, according to adaptive behavior in organizational relations, should increase as the interaction between the auditor and the audit staff group or superior increases. A field test of this hypothesis indicates that consensus among staff auditors increased as the length of time the staff had been with the same manager increased.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1988
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Long-term trends toward seller concentration in the U.S. audit market
Article Abstract:
The U.S. market for audit services is examined, given the dominance and market concentration caused by the development of the Big Eight firms. Audit clients are analyzed according to industry. The two empirical techniques that are used complement each other. Inferences are given for certain aggregate and comparative advantages of Big Eight accounting firms through the analysis of auditor selections made by 299 firms that are sample firms between 1964 and 1980.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1986
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