Improving the interpretation of complex audit evidence : the beneficial role of order effects
Year of publication: |
2013
|
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Authors: | Shan, Yaowen ; Harding, Noel |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 49.2013, 4, p. 476-505
|
Subject: | Audit | Belief functions | Business risk auditing | Evidence evaluation | Evidentiary triangulation | Order effects | Strategic systems auditing | Wirtschaftsprüfung | Financial audit | Experiment | Risikomanagement | Risk management | Jahresabschlussprüfung | Financial statement audit |
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