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Purpose – This research seeks to examine whether two relevant characteristics, source objectivity and internal control effectiveness, influence how auditors evaluate evidence items supporting accounting estimates. Design/methodology/approach – A controlled experiment approach with a sample...
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This paper presents the results of two related studies. In Study One we examine US judges' attitudes toward the public accounting profession and the extent to which those attitudes have changed over three distinct periods of time: (a) early in the decade of the 1990s, (b) late in the decade of...
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