Daniel Sunderland

Northeastern University

220 B RP

Boston, MA 02115

United States

SCHOLARLY PAPERS

3

DOWNLOADS

263

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

An Organizing Framework for Causes of Auditing Deficiencies

Number of pages: 22 Posted: 27 Aug 2021 Last Revised: 22 Nov 2023
Christine J. Nolder and Daniel Sunderland
Suffolk University and Northeastern University
Downloads 254 (225,534)

Abstract:

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Heuristic Systematic Model; auditing deficiencies; overconfidence; motivation; capacity; auditors' judgment and decision making

2.

A Bayesian Audit Assurance Model Incorporating Monetary Unit Sampling

Number of pages: 42 Posted: 07 May 2024
Trevor Stewart and Daniel Sunderland
Rutgers, The State University of New Jersey and Northeastern University
Downloads 9 (1,074,203)

Abstract:

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Bayesian audit assurance, monetary unit sampling, audit risk model, prior assurance, assurance profile, Stringer bound, Stringer posterior, Poisson distribution, gamma distribution

3.

Analyzing Auditing Deficiencies Through a Professional Judgment Lens

Posted: 17 Jan 2024 Last Revised: 01 Mar 2024
Fuxi Kang, Christine J. Nolder and Daniel Sunderland
Northeastern University, Suffolk University and Northeastern University

Abstract:

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Professional judgment, auditing deficiencies, cognitive processing