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Keywords: Quality threatening behavior
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2012) 27 (9): 796–820.
Published: 05 October 2012
...Marietta Peytcheva; Peter R. Gillett Purpose The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior involvement on the occurrence of quality threatening behaviour (QTB) during an audit. The authors examine the extent to which auditors' beliefs about...
