Auditors' risk perception of process control deficiencies : a discrete choice experiment
Manal Laghmouch, Sebastien Lizin, Jan Mendling, Benoît Depaire, Mieke Jans
| Year of publication: |
2024
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| Authors: | Laghmouch, Manal ; Lizin, Sebastien ; Mendling, Jan ; Depaire, Benoît ; Jans, Mieke |
| Published in: |
Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 38.2024, 2, p. 79-97
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| Subject: | auditing | control deficiency | discrete choice analysis | discrete choice experiment | process deficiency | process deviation | risk assessment | risk perception | Diskrete Entscheidung | Discrete choice | Experiment | Wirtschaftsprüfung | Financial audit | Risiko | Risk | Risikomanagement | Risk management | Zahlungsbereitschaftsanalyse | Willingness to pay |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ISYS-2021-039 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014633221