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Keywords: Auditing standards
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Journal Articles
Management Research Review (2010) 33 (3): 240–256.
Published: 26 March 2010
...James L. Bierstaker; Inshik Seol; Anna Alon; Peggy Dwyer Purpose The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment. Design...

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