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| Author: | Purvis, S. E. C. |
| Title: | The effect of audit documentation format on data collection. |
| Journal: | Accounting, Organizations and Society
1989 : VOL. 14:5/6, p. 551-563 |
| Index terms: | ACCOUNTING RESEARCH AUDITING DOCUMENTATION CONTROL SYSTEMS |
| Language: | eng |
| Abstract: | An examination of 3 methods of documenting internal accounting control systems: internal control questionnaire, flowchart and narrative memorandum, involving 55 auditors in a laboratory experiment. Theoretical development. Quantity of data collected. Impact of training and experience on data collection. Research design and the administration of the task. Quantity hypotheses. Reactions to the experimental task. Three Tables and a Figure illustrate the study. |
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