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Keywords: skepticism
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (1): 53–63.
Published: 01 March 2018
...Michael Favere-Marchesi; Craig Emby SYNOPSIS Regulators consider lack of professional skepticism to be a major cause of audit deficiencies and are concerned that auditors are more willing to accommodate less conservative accounting policies in clients employing a former partner of their firm...
