A Field-Based Analysis of Audit Workpaper Review

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Authors

Fargher, Neil
Mayorga, Diane
Trotman, Ken

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American Accounting Association

Abstract

This paper applies the models of Gibbins and Trotman (2002) and Rich et al. (1997a) in a public sector environment. We consider the factors impacting extent of review, level of stylization, and reviewer styles. We also examine the impact of reviewer rank

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Auditing: A Journal of Practice and Theory

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Restricted until

2037-12-31