Computer-intensive methods are a recent development in the theory of statistics with potential applicability in audit and accounting sampling. Whereas traditional sampling approaches can require complex analytics and questionable distributional assumptions, computer-intensive methods generate...

We introduce some new econometric tests and techniques for identifying and overcoming the problem of weak instruments in the context of joint provision of audit and non-audit fees. We use this context because identifying appropriate instruments is difficult due to the lack of theoretical...

The overall complexity and estimation uncertainty inherent in financial statements have increased in recent decades; however, the related reports and services have changed very little, including the format of the balance sheet and income statement, the content in the auditor's report, and the...

This study empirically analyzes the long term and short term auditability of over 3000 individual firm pension accounting estimates of rates of return on pension assets over ten consecutive years (2001-2010). We find that the point estimates allowed by GAAP create auditability challenges and do...