Peytcheva, Marietta; Gillett, Peter R. - In: Managerial Auditing Journal 27 (2012) 9, pp. 796-820
Purpose – The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior involvement on the occurrence of quality threatening behaviour (QTB) during an audit. The authors examine the extent to which auditors' beliefs about QTB are consistent with the...