Keywords: Detection of errors
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Journal Articles
Journal of Accounting in Emerging Economies (2019) 9 (2): 237–250.
Published: 03 April 2019
...Mojtaba Safipour Afshar; Omid Pourheidari; Bakr Al-Gamrh; Asghar Afshar Jahanshahi Purpose The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need...

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