The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments

S Bhattacharjee, T Kida and Dm Hanno

Journal of Accounting Research, 1999, vol. 37, issue 1, 83-100

Keywords: Auditing; Analytical review judgement; Hypothesis set size; Time efficiency (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:37:y:1999:i:1:p:83-100

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DOI: 10.2307/2491397

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Journal of Accounting Research is currently edited by Philip G. Berger, Anna Costello, Luzi Hail, Valeri Nikolaev, Haresh Sapra, Laurence van Lent and Regina Wittenberg Moerman

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