Knechel, W. Robert; Salterio, Steven E.; … - In: Accounting, Organizations and Society 35 (2010) 3, pp. 316-333
As the audit environment becomes more demanding and complex, so does the set of analytical tools available to an auditor. The purpose of this paper is to examine the effect of two complex audit technologies commonly used by auditors, benchmarking of performance measures and strategic analysis,...
