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Professional skepticism is considered an essential component of audit quality. Consequently, research has focused on ways to increase skepticism by identifying factors that either limit or encourage its practice. However, research has yet to explore potential negative consequences of...
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Purpose – The objective of this study is to examine the effects of superior preference and information source on staff auditor reporting decisions in the presence of time deadline pressure (TDP). Design/methodology/approach – A total of 67 graduate and upper‐level undergraduate accounting...
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