Ater, Brandon; Gimbar, Christine; Jenkins, J. Gregory; … - In: Managerial Auditing Journal 34 (2019) 4, pp. 438-461
Purpose: This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred...