The Effect of Process Accountability on the Evaluation of Audit Evidence: An Examination of the Audit Review Process
This dissertation examines the effect of accountability and client risk on auditor efficiency and effectiveness during an audit review task. I considered two types of accountability. The first type is outcome accountability, which represents the type of accountability in the current audit review pro...
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Virginia Tech
2014
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| Online Access: | http://hdl.handle.net/10919/27564 http://scholar.lib.vt.edu/theses/available/etd-05062010-153513/ |