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Keywords: Engagement risk
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2015) 30 (3): 226–243.
Published: 02 March 2015
...Rebecca Fay; J. Gregory Jenkins; Velina Popova Purpose – The purpose of the study is to examine how awareness of the prior year fraud detection testing strategy impacts auditor judgments at differing levels of engagement risk. Design/methodology/approach – A 2 × 2 between-subject experiment...
