How Do Look-Back Analyses and Evidence Specificity Affect Auditors' Planning Judgments? | Zendy

Ann G. Backof | Zendy; Roger D. Martin | Zendy; Jane M. Thayer | Zendy

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How Do Look-Back Analyses and Evidence Specificity Affect Auditors' Planning Judgments?

Author(s) -

Ann G. Backof,

Roger D. Martin,

Jane M. Thayer

Publication year - 2020

Publication title -

the accounting review

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 5.678

H-Index - 156

eISSN - 1558-7967

pISSN - 0001-4826

DOI - 10.2308/tar-2016-0660

Subject(s) - audit , reliability (semiconductor) , incentive , estimation , consistency (knowledge bases) , affect (linguistics) , actuarial science , psychology , walk through test , accounting , business , risk analysis (engineering) , computer science , economics , internal audit , external auditor , communication , quantum mechanics , artificial intelligence , power (physics) , physics , management , microeconomics

During a look-back analysis, auditors review prior-period evidence to understand estimation inaccuracies and assess the reliability of management's estimation process. We find that evidence specifi...

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