Concepedia

Substantive Testing

Substantive Testing is an audit procedure (or set of procedures) that directly examines classes of transactions, account balances, and disclosures to obtain evidential support for financial statement assertions by detecting material misstatements in their completeness, accuracy, existence, valuation, and presentation, as distinct from tests of controls that evaluate the operating effectiveness of internal controls.

74

Publications

4.7K

Citations

123

Authors

86

Institutions

Publications per year

2017–2026

11

Variants

Substantive Audit ProceduresSubstantive Procedures

Parents

Children

Publications

74

Testing a Point Null Hypothesis: The Irreconcilability of P Values and Evidence

James O. Berger, Thomas Sellke · Journal of the American Statistical Association · 1987 · 553 citations

, , +13

A tetrad test for causal indicators.

Kenneth A. Bollen, Kwok‐fai Ting · Psychological Methods · 2000 · 326 citations

, , +10

Custom Contrast Testing: Current Trends and a New Approach

Ryan Guggenmos, M. David Piercey, Christopher P. Agoglia · The Accounting Review · 2018 · 281 citations

, , +9

A Critique of Friedman's Critics

Lawrence A. Boland · Journal of Economic Literature · 2016 · 240 citations

, , +11

Statistical Assumptions of Substantive Analyses Across the General Linear Model: A Mini-Review

Kim Nimon · Frontiers in Psychology · 2012 · 233 citations · Full text

, , +15

1–5 of 74

Authors

123

  1. SL
    Samuel L. Tiras

    Indiana University, United States

    3 publications · 82 citations

    3

    h-index

  2. JB
    Joseph Berkson

    Mayo Clinic, United States

    2 publications · 377 citations

    2

    h-index

  3. SJ
    Stephen J. Leybourne

    University of Nottingham, United Kingdom

    2 publications · 118 citations

    2

    h-index

  4. AI
    Anastasia Ivanova

    University of North Carolina at Chapel Hill, United States

    2 publications · 59 citations

    2

    h-index

  5. KA
    Kenneth A. Bollen

    University of North Carolina at Chapel Hill, United States

    2 publications · 353 citations

    2

    h-index

1–5 of 123

Institutions

86

  1. University of Southampton

    Southampton, United Kingdom

    2 h-index

    2 publications

    29 citations

  2. Australian National University

    Canberra, Australia

    2 h-index

    3 publications

    48 citations

  3. Singapore Management University

    Singapore, Singapore

    2 h-index

    3 publications

    40 citations

  4. University of Nottingham

    Nottingham, United Kingdom

    2 h-index

    3 publications

    210 citations

  5. University of Birmingham

    Birmingham, United Kingdom

    2 h-index

    2 publications

    118 citations

  6. Vanderbilt University

    Nashville, United States

    2 h-index

    3 publications

    122 citations

  7. Boston College

    Boston, United States

    2 h-index

    3 publications

    262 citations

  8. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    2 h-index

    2 publications

    343 citations

1–8 of 86

Venues

  1. Journal of Econometrics

    7 publications · 315 citations

    7

    h-index

  2. 5

    h-index

  3. SSRN Electronic Journal

    Repository · 5 publications · 80 citations

    5

    h-index

  4. Economics Letters

    4 publications · 149 citations

    4

    h-index

  5. Contemporary Accounting Research

    CAR · 3 publications · 193 citations

    3

    h-index

1–5