Gold-Nöteberg, A.H.; Gronewold, U.; Salterio, S. - Erasmus Research Institute of Management (ERIM), ERIM … - 2010
We examine factors affecting the auditor’s willingness to report their own or their peers’ self-discovered errors in working papers subsequent to detailed working paper review. Prior research has shown that errors in working papers are detected in the review process; however, such...