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March 18, 2026The Accounting Review

Some Propositions About Auditing.

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Authors

HAH. M. AndersonJGJ. W. GieseJBJon A. Booker

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Overview

This article analyzes the auditing process and its implications for income measurement and resource allocation.

Key Points

  • The article aims to explore the factors and relationships that explain the auditing process within the context of accounting and resource allocation.
  • Examines the relationship between accounting practices and the auditing process.
  • Discusses the impact of income measurement on resource allocation in markets.
  • Evaluates how management efficiency affects perceptions in the capital market.
  • Effective management practices lead to higher income measurement and favorable market perceptions.
  • The relationship between auditing and income reporting influences resource allocation decisions.
  • The variety of opinions on financial statements increases with the complexity of the data presented.

Cite This Study

Anderson et al. (1970) studied this question.

synapsesocial.com/papers/69ba427c4e9516ffd37a2ca7https://doi.org/10.2308/tar-4492038
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1IS THERE A THEORY BASIS FOR AUDIT PROCEDURE?1939
  2. 2ARE THERE 'PRINCIPLES' OF ACCOUNTING?1959
  3. 3Discussion of Error Rates, Detection Rates, and Payoff Functions in Auditing.1989
  4. 4Auditing Corporate Reports and Financial Statements Externally: Truth or Mirage2024 · 2 citations
  5. 5CURRENT AUDITING PROBLEMS.1950