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Materiality guidance of the major public accounting firms
Eilifsen, Aasmund; Messier, William F. - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 3-26
Persistent link: https://www.econbiz.de/10011287175
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The importance of quantifying uncertainty : examining the effects of sensitivity analysis and audit disclosures on investors` judgements and decisions
Eilifsen, Aasmund; Hamilton, Erin L.; Messier, William F. - 2017
Persistent link: https://www.econbiz.de/10011975845
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Offsetting misstatements : the effect of misstatement distribution, quantitative materiality, and client pressure on auditors' judgments
Messier, William F.; Schmidt, Martin - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 335-357
Persistent link: https://www.econbiz.de/10011906634
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Between a rock and a hard place : a path forward for using substantive analytical procedures in auditing large P&L accounts ; commentary and analysis
Glover, Steven M.; Prawitt, Douglas F.; Drake, Michael S. - In: Auditing : a journal of practice & theory 34 (2015) 3, pp. 161-179
Persistent link: https://www.econbiz.de/10011341310
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Behind the numbers : insights into large audit firm sampling policies
Christensen, Brant E.; Elder, Randal J.; Glover, Steven M. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 61-81
Persistent link: https://www.econbiz.de/10010515267