Research on the Nature, Characteristics, and Causes of Accounting Errors: The Need For a Multi-method Approach

@inproceedings{Caster2000ResearchOT,
  title={Research on the Nature, Characteristics, and Causes of Accounting Errors: The Need For a Multi-method Approach},
  author={Paul Caster and Dawn W. Massey and Arnold Wright},
  year={2000}
}
Knowledge of the occurrence and detection of errors in accounting populations is of great importance to auditors in assessing risks, evaluating the efficacy of statistical sampling methods, and planning effective and efficient audit procedures to address risks. A significant body of research exists that examines these issues. Prior studies have focused primarily on auditordetected errors. A basic assumption of these studies is that detected errors are an accurate reflection of all significant… CONTINUE READING