What question did this study set out to answer?

The central aim is to understand how auditors evaluate the likelihood of different error explanations in financial analyses.

March 18, 2026

Auditors' Assessments of the Likelihood of Error Explanations in Analytical Review.

Key Points

The central aim is to understand how auditors evaluate the likelihood of different error explanations in financial analyses.
Conducted assessments of auditors regarding error explanations
Analyzed the role of alternative explanations
Evaluated the number and strength of alternatives considered
Implemented strength-ranking tasks to gauge auditor evaluations
Identified key factors influencing auditors' assessments
Showed variations in the strength and number of alternative explanations considered
Found that certain errors were frequently used in explanations

Abstract

Abstract Discusses auditors' assessments of the likelihood of error explanations in analytical review of financial statement relations. Role of alternative explanations; Number and strength of alternatives; Errors used as alternative explanations; Strength-ranking tasks.

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Journals

The Accounting Review

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