DESCRIPTIVE MODELING OF AUDITORS INTERNAL CONTROL JUDGMENTS - REPLICATION AND EXTENSION

Rh Ashton and Pr Brown

Journal of Accounting Research, 1980, vol. 18, issue 1, 269-277

Keywords: Auditing; Internal control system; Judgment variance; Experience (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 1980
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:18:y:1980:i:1:p:269-277

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DOI: 10.2307/2490402

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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