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Keywords: Perceived control
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Journal Articles
Insight into the process of responsibility judgment of an audit failure
Available to Purchase
International Journal of Accounting and Information Management (2021) 29 (1): 67–90.
Published: 01 September 2020
... about how a system failure could have been prevented moderates the effect of cause of misstatement on perceived control. Counterfactual thinking about how an audit failure could have been avoided also moderates the effect of perceived control on causal account. Additionally, causal account mediates...
