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Keywords: digital decision aids
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons 1–20.
Published: 17 May 2024
...Dennis van Liempd; Jochen C. Theis; Steve G. Sutton SYNOPSIS Accounting firms continue to develop digital decision aids (DDAs) that reinforce consistent use of firms’ audit methodology and provide assurance for meeting regulator expectations. Firms actively promote use and reliance on DDAs...
