The outcome effect and professional skepticism
Despite the importance placed on professional skepticism by the accounting profession and regulators, the failure of auditors to exercise an appropriate level of skepticism continues to be a global issue. This article summarizes a recent study by Brazel, Jackson, Schaefer, and Stewart (2016) that ex...
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| Format: | Article |
| Language: | English |
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American Accounting Association
2019
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| Online Access: | View Fulltext in Publisher |