Account Balance Testing is a substantive auditing procedure that belongs to the class of detailed tests of financial statement assertions, specifically designed to examine the accuracy, completeness, and validity of individual account balances in the financial statements by obtaining and evaluating evidence directly from source documents, computations, and external confirmations.
31
Publications
1.8K
Citations
51
Authors
30
Institutions
Publications per year
2017–2026
6
Variants
Substantive Testing Of Balances
Parents
Publications
31
1–5 of 31
Authors
51
- MC
4
h-index
- HI
3
h-index
- RA
2
h-index
- JG
2
h-index
- WR
2
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1–5 of 51
Institutions
30
University of Wisconsin–Madison
Madison, United States
4 h-index
4 publications
645 citations
Portland State University
Portland, United States
3 h-index
3 publications
610 citations
National Bureau of Economic Research
Cambridge, United States
2 h-index
2 publications
167 citations
Employee Benefit Research Institute
Washington D.C., United States
2 h-index
2 publications
28 citations
International Monetary Fund
Washington D.C., United States
2 h-index
3 publications
42 citations
University of Houston
Houston, United States
1 h-index
2 publications
22 citations
State Power Investment Corporation (China)
Beijing, China
1 h-index
2 publications
34 citations
Institute of Empirical Health Economics
Burscheid, Germany
1 h-index
1 publications
23 citations
1–8 of 30
Venues
- Journal of Accounting Research
JAR · 6 publications · 472 citations
6
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- SSRN Electronic Journal
Repository · 5 publications · 207 citations
5
h-index
- Journal of International Money and Finance
2 publications · 466 citations
2
h-index
- Behavioral Research in Accounting
BRIA · 2 publications · 191 citations
2
h-index
- Decision Sciences
2 publications · 40 citations
2
h-index
1–5