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Cohen, J., & Kida, T. (1989). The impact of analytical review results, internal control reliability, and experience on auditors' use of analytical review. Journal of Accounting Research, 27(2), 263-276.
Cohen, Jeffrey, and Thomas Kida. "The impact of analytical review results, internal control reliability, and experience on auditors' use of analytical review." Journal of Accounting Research 27.2 (1989): 263-276.
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J Cohen, T Kida - Journal of Accounting Research, 1989 - JSTOR

The impact of analytical review results, internal control reliability, and experience on auditors' use of analytical review.

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Cohen

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Excerpt

This paper examines three questions concerning auditor analytical review judgments that were suggested from data obtained in prior protocol research (Biggs, Mock, and Watkins …

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