Some empirical evidence on the stability of accounting error characteristics over time*

Jane Ham, Donna Losell and Wally Smieliauskas

Contemporary Accounting Research, 1987, vol. 4, issue 1, 210-226

Abstract: Abstract. This paper extends the analysis of previous research to provide evidence on the behavior of error characteristics over time. We find that while, in aggregate, accounting errors tend to be stable over time, the sources of these errors tend to be unstable. Thus, time series modeling of internal controls in external audits may be fruitful only at sufficiently high levels of aggregation. Résumé. Cet article élargit l'analyse contenue dans les recherches antérieures afin de fournir des preuves quant au comportement des caractéristiques des erreurs dans le temps. Nous constatons que bien qu'au total les erreurs comptables ont tendance à étre stables dans le temps, les sources de ces erreurs ont plutôt tendance à varier. Dès lors, la modélisation des séries chronologiques relatives aux contrôles internes dans le contexte de missions de vérification externe ne peut être profitable qu'à des niveaux d'agrégation suffisamment élevés.

Date: 1987
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https://doi.org/10.1111/j.1911-3846.1987.tb00664.x

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Persistent link: https://EconPapers.repec.org/RePEc:wly:coacre:v:4:y:1987:i:1:p:210-226

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