search query: @author Wilkerson, J. E. / total: 1
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| Author: | Wilkerson, J. E. |
| Title: | Selecting experimental and comparison samples for use in studies of auditor reporting decisions. |
| Journal: | Journal of Accounting Research
1987 : SPRING, VOL. 25:1, p. 161-167 |
| Index terms: | AUDITING SAMPLING DECISION MAKING |
| Language: | eng |
| Abstract: | An association between financial and/or market variables and the issuance of clean or qualified audit reports in situations involving contingencies or uncertainties has been documented by previous research. This research focuses on the outcome decision but does not determine whether the decision is optimal for particular economic trade- offs facing a particular auditor. In order to analyze the economic trade-offs experimental and comparison samples are needed in which the uncertainty that resulted in report qualifications in the experimental sample was identical to that facing firms in the comparison sample. |
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