The present study extends prior research relating to auditors' analytical procedures (AP) processes in two ways. First, it examines whether the timing of receipt of an inherited explanation (before or after self-generating explanations) affects auditors' hypothesis generation. Second, responding...

Equity of access to information for listed entities is a key principle in an efficient and effective market. Direct mailing is a mechanism for achieving this. This study examines equity of access by identifying the half-yearly financial information, if any, voluntarily mailed out by Australian...