Martinis, Michael De; Fukukawa, Hironori; Mock, Theodore J. - In: Managerial Auditing Journal 26 (2011) July, pp. 543-565
Purpose – The purpose of this paper is to examine whether country (Australia or Japan) and client type (public sector or private sector) impact the auditor's client risk assessments, subsequent audit planning decisions (planned audit hours) and audit planning responsiveness to client risk...