Substantive Testing Failure is a methodological flaw in auditing practice whereby insufficient or inappropriate evidence is gathered during substantive procedures, leading to the undetected material misstatement in financial reports despite the application of prescribed audit tests.
4
Publications
228
Citations
10
Authors
7
Institutions
Publications per year
2017–2026
1
Parents
Publications
4
Accounting research and the significance test crisis
David Johnstone · Critical Perspectives on Accounting · 2021 · 20 citations
Business, Accountancy, Accounting +11
1–5 of 4
Authors
10
- SL
2
h-index
- MT
1
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- DJ
1
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- FD
1
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- HB
1
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1–5 of 10
Institutions
7
Nyenrode Business University
Breukelen, Netherlands
1 h-index
1 publications
139 citations
University at Buffalo, State University of New York
Buffalo, United States
1 h-index
2 publications
116 citations
University of Oregon
Eugene, United States
1 h-index
1 publications
139 citations
University of Wollongong
Wollongong, Australia
1 h-index
1 publications
20 citations
University of British Columbia
Vancouver, Canada
1 h-index
1 publications
139 citations
Ernst & Young (Israel)
Tel Aviv, Israel
1 h-index
1 publications
139 citations
Ernst & Young (United States)
New York, United States
1 h-index
1 publications
139 citations
University of Southern California
Los Angeles, United States
1 publications
13 citations
1–8 of 7
Venues
- Contemporary Accounting Research
CAR · 2 publications · 69 citations
2
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- Critical Perspectives on Accounting
1 publications · 20 citations
1
h-index
- Auditing A Journal of Practice & Theory
AJPT · 1 publications · 139 citations
1
h-index
1–3