Concepedia

Expected Misstatement

Expected Misstatement is the projected amount of error or deviation estimated to exist in a population, serving as a key input in determining sample size and evaluating results within the framework of audit sampling.

6

Publications

344

Citations

11

Authors

8

Institutions

Publications per year

2017–2026

2

Parents

Publications

6

Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information

Robert Libby, Mark W. Nelson, James E. Hunton · Journal of Accounting Research · 2006 · 173 citations · Full text

, , +15

How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model

Anastasia A. Zakolyukina · Journal of Accounting Research · 2017 · 100 citations

, , +14

SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements

Yuping Zhao, Jean C. Bedard, Rani Hoitash · Auditing A Journal of Practice & Theory · 2017 · 26 citations

, , +15

Auditors' Assessment and Incorporation of Expectation Precision in Evidential Analytical Procedures

Linda S. McDaniel, Laura E. Simmons · Auditing A Journal of Practice & Theory · 2007 · 18 citations

, , +12

Measuring Intentional Manipulation: A Structural Approach

Anastasia A. Zakolyukina · SSRN Electronic Journal · 2013 · 16 citations · Full text

, , +13

1–5 of 6

Authors

11

  1. AA
    Anastasia A. Zakolyukina

    University of Chicago, United States

    2 publications · 116 citations

    2

    h-index

  2. MC
    Malcolm C. Easton

    IBM Research - Thomas J. Watson Research Center, United States

    1 publications · 11 citations

    1

    h-index

  3. LE
    Laura E. Simmons

    Imperial College London, United Kingdom

    1 publications · 18 citations

    1

    h-index

  4. JE
    James E. Hunton

    Bentley University, United States

    1 publications · 173 citations

    1

    h-index

  5. JC
    Jean C. Bedard

    Bentley University, United States

    1 publications · 26 citations

    1

    h-index

1–5 of 11

Institutions

8

  1. Bentley University

    Waltham, United States

    2 h-index

    3 publications

    225 citations

  2. University of Chicago

    Chicago, United States

    2 h-index

    2 publications

    116 citations

  3. Cornell University

    Ithaca, United States

    1 h-index

    2 publications

    346 citations

  4. Cornerstone University

    Grand Rapids, United States

    1 h-index

    1 publications

    18 citations

  5. University of Houston

    Houston, United States

    1 h-index

    1 publications

    26 citations

  6. IBM Research - Thomas J. Watson Research Center

    Yorktown Heights, United States

    1 h-index

    2 publications

    22 citations

  7. Johnson University

    Knoxville, United States

    1 h-index

    2 publications

    346 citations

  8. University of Kentucky

    Lexington, United States

    1 h-index

    1 publications

    18 citations

1–8 of 8

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 2 publications · 44 citations

    2

    h-index

  2. Journal of Accounting Research

    JAR · 2 publications · 273 citations

    2

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 16 citations

    1

    h-index

  4. Journal of the ACM

    JACM · 1 publications · 11 citations

    1

    h-index

1–4