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Keywords: Audit management
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Journal Articles
Journal of Accounting in Emerging Economies (2019) 9 (2): 237–250.
Published: 03 April 2019
... for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management. Design/methodology/approach The authors used a financial statement containing a diverting statement and several errors for measuring audit management and used a survey to measure auditors...
