Materiality, an empirical study of actual auditor decisions
Canadian Certified General Accountants' Research Foundation, 1985 - Business & Economics - 61 pages
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actual auditor audit balance sheet bankers behaviour Boatsman and Robertson Canadian capital carryforward CATEGORICAL VARIABLES Certified General Accountants Chris Robinson circumstances Classification Table client opposed clinical studies considered CPAs criteria cumulative effect cumulative materiality debt-equity ratio DEBTASSET decision model declared material disclose disclosure earnings per share effect on income empirical research equity ERROR/ASSET ERROR/LINE ERROR/NI ERROR/WORKCAP errors affecting income errors material expect the sign extraordinary items factors FASB financial analysts financial statements Firth Frishkoff groups guidelines important income effect income errors independent variables logistic regression loss material errors materiality decisions materiality judgements materiality levels materiality rules materiality threshold multiple discriminant analysis MULTIVARIATE TEST non-income errors non-public firms objectively verifiable Pattillo percentage positive sign predictive problem reasonable shareholder respondents RETURN-SE rH rH Robertson 1974 Rosen sample shareholder's equity shows specific standard statistically significant SUBSIDIARY Toromont uncorrected errors user-oriented users Woolsey