Does seeking audit evidence impede the willingness to impose audit adjustments?
Year of publication: |
2022
|
---|---|
Authors: | Kachelmeier, Steven J. ; Rimkus, Dan |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 7, p. 269-293
|
Subject: | audit effort | audit adjustments | auditor independence | mental accounting | information choice | audit technology | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Abschlussprüferrecht | Audit regulation |
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