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| Author: | Libby, R. Frederick, D. |
| Title: | Experience and the ability to explain auditing finance |
| Journal: | Journal of Accounting Research
1990 : AUT, VOL. 28:2, p.348-367 |
| Index terms: | ACCOUNTING ACCOUNTING RESEARCH |
| Language: | eng |
| Abstract: | The paper analyzes how experience- related differences in the content and structure of auditors' knowledge of financial statements errors can enhance efficiency of their audit decisions. The authors found that more experienced auditors exhibited more complete knowledge of financial statement errors by generating a larger quantity of accurate explanatory hypotheses. In addition, they have more exact infromation on error occurance rates and better structured information. |
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