THE EFFECTS OF AUDIT TECHNOLOGY ON AUDITOR EFFICIENCY - AUDITING AND THE TIMELINESS OF CLIENT EARNINGS ANNOUNCEMENTS

被引：14

作者：

WILLIAMS, DD

DIRSMITH, MW

机构：

[1] OHIO STATE UNIV, COLL BUSINESS, FAC ACCOUNTING, COLUMBUS, OH 43210 USA

[2] PENN STATE UNIV, UNIVERSITY PK, PA 16802 USA

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1988年 / 13卷 / 05期

关键词：

D O I：

10.1016/0361-3682(88)90019-0

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：487 / 508

页数：22

共 18 条

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[5] The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments
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[7] Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client-Auditor Negotiation
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[8] THE EFFECTS OF CLIENT CHARACTERISTICS ON AUDITOR LITIGATION RISK JUDGMENTS, REQUIRED AUDIT EVIDENCE, AND RECOMMENDED AUDIT FEES
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[9] Precision in auditing standards: effects on auditor and director liability and the supply and demand for audit services
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[10] The effects of an auditor's communication mode and professional tone on client responses to audit inquiries
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ACCOUNTING ORGANIZATIONS AND SOCIETY, 2018, 65 : 33 - 43

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