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  • Search: subject:"compensating controls"
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Year of publication
Subject
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compensating controls 3 Accounting 2 Controlling 1 Corporate Governance 1 Corporate governance 1 Financial audit 1 Internal audit 1 Internal control 1 Interne Revision 1 Internes Kontrollsystem 1 Management control 1 PCAOB oversight 1 Rechnungswesen 1 WirtschaftsprĂĽfung 1 audit partner judgment 1 audit partner judgments 1 control deficiency 1 halo effects 1 internal control over financial reporting 1 internal controls 1 management defensiveness 1 management review controls 1 material weakness 1 prudent official test 1 severity assessment 1
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Online availability
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Undetermined 2 Free 1
Type of publication
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Article 2 Other 1
Type of publication (narrower categories)
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Article in journal 2 Aufsatz in Zeitschrift 2
Language
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English 2 Undetermined 1
Author
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Asare, Stephen Kwaku 1 Cohen, Jeffrey 1 Gramling, Audrey A. 1 Joe, Jennifer R. 1 O'Donnell, Ed 1 Thibodeau, Jay C. 1 Trompeter, Gregory M. 1 Vandervelde, Scott D. 1 Wright, Arnold 1
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Published in...
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Auditing : a journal of practice & theory 2
Source
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ECONIS (ZBW) 2 BASE 1
Showing 1 - 3 of 3
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Audit partners' judgments and challenges in the audits of internal control over financial reporting
Cohen, Jeffrey; Joe, Jennifer R.; Thibodeau, Jay C.; … - In: Auditing : a journal of practice & theory 39 (2020) 4, pp. 57-85
Persistent link: https://www.econbiz.de/10012405703
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The effect of a prompt to adopt the prudent official's perspective on auditors' judgments of the severity of control deficiencies
Asare, Stephen Kwaku; Wright, Arnold - In: Auditing : a journal of practice & theory 38 (2019) 4, pp. 1-16
Persistent link: https://www.econbiz.de/10012295463
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Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing
Gramling, Audrey A.; O'Donnell, Ed; Vandervelde, Scott D. - 2010
Prior research has shown that when auditors are aware of overall risk information from procedures performed earlier in the audit, halo effects in subsequent judgments result (e.g., O'Donnell and Schultz 2005). The purpose of this study is to examine whether such effects occur in the context of...
Persistent link: https://www.econbiz.de/10009459072
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