DigitalCommons@Bryant University

Title

The Effects of Expectation Formation on Detecting Unexpected Non-changes in Account Balances During Analytical Procedures

Authors

Charles P. Cullinan, Bryant University
Susan B. Hughes, University of Vermont

Document Type

Article

Comments

Published by Allied Academies in Academy of Accounting and Financial Studies Journal Volume 12, Issue 3, pages 85-96.

Bryant University users may access this article here.

Publication Source

Academy of Accounting and Financial Studies Journal

Abstract

The effectiveness of audit analytical procedures in identifying financial statement misstatements has been studied from a variety of perspectives. Most analytical procedures research uses unexpected changes in an account balance or ratio to signal a possible misstatement.

Recommended Citation

Cullinan, Charles P. and Hughes, Susan B., "The Effects of Expectation Formation on Detecting Unexpected Non-changes in Account Balances During Analytical Procedures" (2008). Accounting Journal Articles. Paper 19.
http://digitalcommons.bryant.edu/acc_jou/19