Fay, Rebecca; Jenkins, J. Gregory; Popova, Velina - In: Managerial Auditing Journal 30 (2015) 3, pp. 226-243
impacts auditor judgments at differing levels of engagement risk. Design/methodology/approach – A 2 × 2 between … – awareness of prior-year testing strategy (aware versus unaware) and engagement risk (high versus low). The dependent measures …