haku: @author Walker, P. / yhteensä: 3
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| Tekijä: | Bonner, S. Walker, P. |
| Otsikko: | The effects of instruction and experience on the acquisition of auditing knowledge |
| Lehti: | Accounting Review
1994 : JAN, VOL. 69:1, p. 157-178 |
| Asiasana: | MERGERS EXPERIENCE ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The importance of analytical procedures in auditing and the popularity of ratio analysis as an analytical procedure are well-documented. The current study focuses on the knowledge necessary to perform ratio analysis in audit planning. Specifically, the authors examine the effectiveness of various combinations of instruction and experience (practice and feedback) in producing this knowledge. The results indicate that combinations of instruction and no experience or of instruction and practice without feedback do not produce knowledge. |
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