Martinis, Michael De; Fukukawa, Hironori; Mock, Theodore J. - In: Managerial Auditing Journal 26 (2011) July, pp. 543-565
and Japan, respectively. Findings – Evidence is found that country and client type do have an impact on the auditor … assessments. Research limitations/implications – The test variable is confounded by the country and client type characteristics … training, and audit research. Originality/value – No prior study has examined the role of country and client type on the …
