Gold-Nöteberg, Gold-Nöteberg, A.H.; Gronewold, … - Erasmus Research Institute of Management (ERIM), … - 2010
working papers subsequent to detailed working paper review. Prior research has shown that errors in working papers are … detected in the review process; however, such detection rates only rarely exceed 50% of the seeded errors. Hence, measures that … or its client. We hypothesize that three factors affect the auditor’s willingness to report post detailed review …