Fargher, NeilMayorga, DianeTrotman, Ken2015-12-070278-0380http://hdl.handle.net/1885/23619This 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 rankA Field-Based Analysis of Audit Workpaper Review200510.2308/aud.2005.24.2.852015-12-07