Auditing A Journal of Practice & Theory · 1997 · 85 citations · 0 references
BusinessAccountancyAccountingAuditingCausal InferenceDecision AnalysisAudit EvidenceAuditing TheoryExternal AuditExternal AuditingInternal AuditInternal AuditingAnalytical Procedures In AuditingAssessmentsAuditor Decision-makingConfirmation Of Statistical HypothesesContradictory EvidenceCorroborating EvidenceEfficiencyHypothesis Revision
Abstract Presents the results of the experiment that examines how auditors evaluate competing hypothesis. Approaches to competing hypotheses evaluation described; Importance of hypothesis evaluation in auditing; Propositions of research.