Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments
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DOI: 10.1111/1911-3846.12399
Abstract: When subject matter experts are consulted during an audit, the quality of the expert's advice depends upon their ability to fully understand and incorporate clientâspecific facts into their advice. Public Company Accounting Oversight Board (PCAOB)… read more here.
Keywords: quality; matter experts; advice; les auditeurs ... See more keywords