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Keywords: e-processes
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Journal Articles
Audit quality and decision-making in small companies
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2014) 29 (9): 800–817.
Published: 30 September 2014
..., the results provide consistent evidence of a positive relationship between the owner-manager’s perception of the competence and reliability of the external accountant and the perceived benefits of audit. It was also found that companies which do not incorporate e-processes in the accounting system are more...
