Keywords: Experience level
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Journal Articles
Journal of Accounting & Organizational Change (2025) 21 (3): 567–592.
Published: 27 August 2024
..., underreporting chargeable time and prematurely signing off on some audit steps (Yuniarti, 2012). However, this study focuses on the most common forms of DAB, particularly under-reporting of chargeable time (URT) and premature sign-off (PMSO). By examining DAB practices among auditors of various experience levels...

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