An empirical study of error characteristics in accounting populations J Ham, D Losell, W Smieliauskas Accounting Review, 387-406, 1985 | 137 | 1985 |
Auditing: An international approach WJ Smieliauskas, K Bewley McGraw-Hill, 2016 | 52 | 2016 |
A proposal to replace ‘true and fair view’with ‘acceptable risk of material misstatement’ W Smieliauskas, R Craig, J Amernic Abacus 44 (3), 225-250, 2008 | 47 | 2008 |
A simulation study of the performance of parametric dollar unit sampling statistical procedures U Menzefricke, W Smieliauskas Journal of Accounting Research, 588-604, 1984 | 36 | 1984 |
Misleading forecasts in accounting estimates: A form of ethical blindness in accounting standards? W Smieliauskas, K Bewley, U Gronewold, U Menzefricke Journal of Business Ethics 152, 437-457, 2018 | 32 | 2018 |
A theory of evidence based on audit assertions W Smieliauskas, L Smith Contemporary Accounting Research 6 (2), 407-426, 1990 | 28 | 1990 |
Fair value measurements and auditor versus management conservatism: Evidence from the banking industry F Chen, K Lam, W Smieliauskas, M Ye Unpublished Working Paper, 2010 | 23 | 2010 |
Control of sampling risks in auditing W Smieliauskas Contemporary accounting research 3 (1), 102-124, 1986 | 21 | 1986 |
Principles‐based reasoning about accounting estimates W Smieliauskas Accounting Perspectives 11 (4), 259-296, 2012 | 19 | 2012 |
Instructor's Manual to Accompany Auditing & Other Assurance Engagements, First Canadian Edition JC Robertson, WJ Smieliauskas McGraw-Hill Ryerson, 1998 | 18 | 1998 |
Sensitivity analysis of the realized risks of auditing with uncertainty concerning internal control evaluations W Smieliauskas Journal of Accounting Research, 718-739, 1985 | 17 | 1985 |
Influence factors analysis of online auditing performance assessment: a combined use between AHP and GIA W Chen, S Liu, WJ Smieliauskas, G Trippen Kybernetes 41 (5/6), 587-598, 2012 | 16 | 2012 |
Protecting privacy WM Duff, W Smieliauskas, H Yoos Information Management 35 (2), 14, 2001 | 16 | 2001 |
What's Wrong with the Current Audit Risk Model?*/QU'EST‐CE QUI NE VA PAS DANS LE MODÈLE ACTUEL DE RISQUE DE VÉRIFICATION? W Smieliauskas Accounting Perspectives 6 (4), 343-367, 2007 | 14 | 2007 |
A simulation analysis of the power characteristics of some popular estimators under different risk and materiality levels W Smieliauskas Journal of Accounting Research, 217-230, 1986 | 14 | 1986 |
Estimation uncertainty and the IASB’s proposed conceptual framework R Craig, W Smieliauskas, J Amernic Australian Accounting Review 27 (1), 112-114, 2017 | 13 | 2017 |
A framework for identifying (and avoiding) fraudulent financial reporting W Smieliauskas Accounting Perspectives 7 (3), 189-226, 2008 | 12 | 2008 |
A framework for assurance evidence and its role in accounting WJ Smieliauskas (No Title), 1999 | 12 | 1999 |
Some empirical evidence on the stability of accounting error characteristics over time J Ham, D Losell, W Smieliauskas Contemporary Accounting Research 4 (1), 210-226, 1987 | 10 | 1987 |
A note on a comparison of Bayesian with non-Bayesian dollar-unit sampling bounds for overstatement errors of accounting populations W Smieliauskas Accounting Review, 118-128, 1986 | 10 | 1986 |