The effects of preparer's justification on reviewer's judgment.
Notwithstanding the importance of the quality assurance role of the review process (Solomon 1987, Abdel-Khalik and Solomon 1989, AICPA 1992, AU311.13), to date, audit research offers little insight into the impact of the review process on the reviewer's cognition and decision (Libby and Trotman...
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| Format: | Thesis |
| Language: | English |
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2009
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| Online Access: | http://hdl.handle.net/10356/20254 |