Budgeting audit time : effects of audit step frame and verifiability
Eldar M. Maksymov, Mark W. Nelson, William R Kinney, Jr.
| Year of publication: |
2018
|
|---|---|
| Authors: | Maksymov, Eldar M. ; Nelson, Mark W. ; Kinney, William R. |
| Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 30.2018, 1, p. 59-73
|
| Subject: | audit planning | fair-value auditing | frame of audit steps | verifiability of audit steps | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Prospect Theory | Prospect theory | Finanzkontrolle | Fiscal control |