BELL, TIMOTHY B.; DOOGAR, RAJIB; SOLOMON, IRA - In: Journal of Accounting Research 46 (2008) 4, pp. 729-760
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>The adoption of business risk audit (BRA) approaches during the 1990s by several leading audit firms has been the subject of considerable scrutiny and commentary. Under BRA, the auditor responds to the increasing complexity of auditee financial reports by acquiring a deep and...