A Field-Based Analysis of Audit Workpaper Review
Date
Authors
Fargher, Neil
Mayorga, Diane
Trotman, Ken
Journal Title
Journal ISSN
Volume Title
Publisher
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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Source
Auditing: A Journal of Practice and Theory
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Book Title
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Restricted until
2037-12-31