Please use this identifier to cite or link to this item:
Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Auditor analytical review judgement: A performance evaluation
Authors: Lin, Kenny Z
Fraser, Ian
Hatherly, David J
Contact Email:
Keywords: Auditor judgement
Analytical review
Issue Date: Mar-2003
Publisher: Elsevier
Citation: Lin KZ, Fraser I & Hatherly DJ (2003) Auditor analytical review judgement: A performance evaluation, British Accounting Review, 35 (1), pp. 19-34.
Abstract: This study provides experimental evidence on several important measures for evaluating the performance of auditor judgement in an analytical review (AR) context. The results of the study suggest that UK auditors demonstrated only moderate level of judgement performance, as measured by consensus, consistency, and self-insight. Contrary to what might be expected, the study did not find that auditors from larger firms exhibited relatively greater consensus. In order to identify experience effects the paper employs the 'expertise paradigm' [Accounting, Organizations and Society 18 (1993) 425]. Significant experience effects were identified implying that auditor judgement performance might be improved if less straightforward judgements were to be made by more senior auditors than is currently the case. The results of the study may have implications for both the cost structures and staffing policies of audit firms.
Type: Journal Article
DOI Link:
Rights: The publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.
Affiliation: Lingnan University
Accounting and Finance
University of Edinburgh

Files in This Item:
File Description SizeFormat 
LinFraserHatherly_BAR_2003.pdf138.85 kBAdobe PDFUnder Embargo until 31/12/2999     Request a copy

Note: If any of the files in this item are currently embargoed, you can request a copy directly from the author by clicking the padlock icon above. However, this facility is dependant on the depositor still being contactable at their original email address.

This item is protected by original copyright

Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

If you believe that any material held in STORRE infringes copyright, please contact providing details and we will remove the Work from public display in STORRE and investigate your claim.