Do approaching deadlines influence auditors' materiality assessments?
Year of publication: |
November 2017
|
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Authors: | Bennett, G. Bradley ; Hatfield, Richard C. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 36.2017, 4, p. 29-48
|
Subject: | audit quality | materiality | deadline pressure | audit evidence | internal controls over financial reporting (ICFR) | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management | Jahresabschlussprüfung | Financial statement audit |
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