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~person:"Backof, Ann G."
~person:"Brown, Tim"
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Backof, Ann G.
Brown, Tim
Martin, Roger L.
79
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42
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How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments?
Backof, Ann G.
-
2020
During a look-back analysis, auditors review prior-period evidence to understand estimation inaccuracies and assess the reliability of management's estimation process. We find that evidence specificity moderates the relation between the consistency of an estimation inaccuracy with management's...
Persistent link: https://www.econbiz.de/10012855560
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2
How do look-back analyses and evidence specificity affect auditors' planning judgments?
Backof, Ann G.
;
Martin, Roger Dean
;
Thayer, Jane
- In:
The accounting review : a publication of the American …
95
(
2020
)
6
,
pp. 51-72
Persistent link: https://www.econbiz.de/10012421482
Saved in:
3
Designer als Umsetzer
Brown, Tim
;
Martin, Roger L.
- In:
Harvard-Business-Manager : das Wissen der Besten
37
(
2015
)
11
,
pp. 38-48
Persistent link: https://www.econbiz.de/10011535044
Saved in:
4
Design for action
Brown, Tim
;
Martin, Roger
- In:
Harvard business review : HBR
93
(
2015
)
9
,
pp. 56-64
Persistent link: https://www.econbiz.de/10011340323
Saved in:
5
Q&A
Lafley, A.G.
;
Norman, Don
;
Brown, Tim
;
Martin, Roger
- In:
Design management review
24
(
2013
)
2
,
pp. 4-11
Persistent link: https://www.econbiz.de/10010166257
Saved in:
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