The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models
Year of publication: |
2010
|
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Authors: | Knechel, W. Robert ; Salterio, Steven E. ; Kochetova-Kozloski, Natalia |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 35.2010, 3, p. 316-333
|
Subject: | Jahresabschlussprüfung | Financial statement audit | Performance-Messung | Performance measurement | Betriebliche Kennzahl | Financial ratio | Bewertung | Evaluation | Dienstleistungsqualität | Service quality |
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