Measuring novice auditor orientation and its impact on judgment
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DOI: 10.1108/maj-04-2023-3895
Abstract: Purpose The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks. Design/methodology/approach The sample consists of 66 Dutch and US graduate auditing students. Participants… read more here.
Keywords: orientation; auditor; judgment; auditor orientation ... See more keywords