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  • 1
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    Auditor Versus Model: Information Choice and Information Processing (1989)
    Menasha, Wis. : Periodicals Archive Online (PAO)
    The Accounting Review. 64:3 (1989:July) 514 
    Details
    ISSN: 0001-4826
    Topics: Economics
    Notes: NOTES
    URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pao:&rft_dat=xri:pao:article:5030-1989-064-03-000008
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  • 2
    Electronic Resource
    Electronic Resource
    The Effects of Fraud Risk and Management Representation on Auditors’ Hypothesis Generation (2001)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Abacus 37 (2001), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Hypothesis generation is considered to be critical to the effectiveness and efficiency of diagnostic processes in auditing. Using a between-subjects experimental design, this work examines the impact of fraud risk and the availability of a non-misstatement management explanation on auditors’ hypothesis generation performance. The context is when managers undertake analytical procedures at the planning stage of the audit. The results indicate that auditors are sensitive to increased fraud risk by generating more fraud hypotheses, while the number of misstatement hypotheses generated is not affected by fraud risk. The availability of a non-misstatement management explanation was found not to interfere with auditors’ hypothesis generation performance, but facilitated the generation of proportionately more misstatement and fraud hypotheses from the same transaction cycle as that indicated by the management explanation. Together, these findings provide some insights on the sensitivity of auditors’ hypothesis generation to fraud risk and whether this sensitivity could be undermined by the availability of management representations.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-6281.00091
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  • 3
    Electronic Resource
    Electronic Resource
    The Information Content of Management’s Prospective Comments in Financially Distressed Companies: A Note (2002)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Abacus 38 (2002), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Prior research revealed management’s prospective comments (MPCs) in annual reports to be informative with respect to companies’ future performance. As the finding was derived from analyses of random samples of companies, it is not known whether it is generalizable to companies that are experiencing financial distress. This study investigates whether disclosure of MPCs in the annual reports of companies experiencing financial distress is informative with regard to their future viability. The MPCs of 140 Australian public companies that had experienced significant losses were identified and then categorized as optimistic, pessimistic, mixed or no MPCs. Results from logistic regression analysis indicate that such MPCs provided information incremental to that contained in historical financial information about companies’ future viability. It was also found that, while companies that did not disclose any MPCs were more likely to fail than companies that disclosed optimistic MPCs, they were as likely to fail as companies that disclosed pessimistic or mixed MPCs. This suggests that financially distressed companies avoid disclosing MPCs in the absence of an optimistic outlook, a finding that supports Darrough and Stoughton’s (1990) theory of selective disclosure.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-6281.00109
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