Reference health
A Note on the Interdependence between Hypothesis Generation and Information Search in Conducting Analytical Procedures*
19/19 checkable references clean · checked 2026-07-25
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 19 checked references that resolve
resolves10.1506/F1EG-9EJG-DJ0B-JD32
The Effect of Accountability and Time Budgets on Auditors' Testing Strategies*
resolves10.1016/S0361-3682(97)00022-6
Hypothesis revision strategies in conducting analytical procedures
resolves10.2307/2490443
Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis
resolves10.2307/2491397
The Impact of Hypothesis Set Size on the Time Efficiency and Accuracy of Analytical Review Judgments
resolves10.1111/j.1911-3846.1991.tb00827.x
An examination of the effect that commitment to a hypothesis has on auditors' evaluations of confirming and disconfirming evidence*
resolves10.2308/accr.1999.74.3.299
The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments and Recommendations
resolves10.1037/0096-1523.4.2.330
Fault trees: Sensitivity of estimated failure probabilities to problem representation.
resolves10.1111/j.1911-3846.1995.tb00465.x
The Impact of an Auditor's Initial Hypothesis on Subsequent Performance at Identifying Actual Errors*
resolves10.2307/2491150
The Effects of Time Pressure and Audit Program Structure on Audit Performance
resolves10.1016/0001-6918(81)90024-X
The availability explanation of excessive plausibility assessments
The 18 references without a DOI — listed, not checked
no DOI — not checkedStatement on Auditing Standards No. 56: Analytical procedures
no DOI — not checkedAudit Guide Analytical Procedures
no DOI — not checkedAsare S. K. andA.Wright.1994.The effect of hypothesis generation and information search on performance in conducting analytical procedures. Unpublished manuscript University of Florida.
no DOI — not checkedPattern recognition, hypothesis generation and auditor performance in an analytical task
no DOI — not checkedThe effects of hypothesis quality, client management explanations, and industry experience on audit planning decisions
no DOI — not checkedAuditing organizations through a strategic‐systems lens
no DOI — not checkedThe expectations of accounting errors in medium sized manufacturing firms
no DOI — not checkedIncidence and circumstances of accounting errors
no DOI — not checkedProfessional Judgment: A Reader in Clinical Decision Making
no DOI — not checkedAuditors representation and retrieval of internal control knowledge
no DOI — not checkedAuditors' assessments of the likelihood of error explanations in analytical review
no DOI — not checkedA perspective on cognitive research in accounting
no DOI — not checkedProceedings of the 1990 Deloitte & Touche/University of Kansas Symposium on Auditing Problems
no DOI — not checkedA cognitive characterization of audit analytical review
no DOI — not checkedAn exploratory study of auditor evidential planning judgments
no DOI — not checkedHuman problem solving
no DOI — not checkedPublic Oversight Board (POB).2000.The Panel on Audit Effectiveness Report and Recommendations(available online athttp:www.pobauditpanel.org).
no DOI — not checkedSecurities and Exchange Commission (SEC).1990. In the matter of William G. Gaede Jr. CPA and Jon C. Richards CPA. Release no. AAER‐274.
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