O'Donnell, Ed; Prather-Kinsey, Jenice - In: Accounting, Organizations and Society 35 (2010) 5, pp. 558-564
This study examines whether auditors from different countries come to different conclusions when they perform analytical procedures to assess the risk of misstatement in accounts. During a laboratory experiment, auditors who worked for the same firm in the United Kingdom, France, and the United...