The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments
Sudip Bhattacharjee (Virginia Polytechnic Institute and State University), Mario J. Maletta, Kimberly K. Moreno (Northeastern University)
| Year of publication: |
June 2016
|
|---|---|
| Authors: | Bhattacharjee, Sudip ; Maletta, Mario J. ; Moreno, Kimberly K. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 30.2016, 2, p. 225-238
|
| Subject: | internal audit | account subjectivity | material misstatement risk | Wirtschaftsprüfung | Financial audit | Interne Revision | Internal audit | Risiko | Risk | Rechnungswesen | Accounting | Internes Kontrollsystem | Internal control | Risikomanagement | Risk management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-51363 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011508330