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Keywords: information foraging
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Journal Articles
The Accounting Review (2017) 92 (4): 145–160.
Published: 01 July 2017
...Benjamin P. Commerford; Richard C. Hatfield; Richard W. Houston; Curtis Mullis ABSTRACT In this study, we examine how information foraging by auditors affects audit evidence collection in two distinct contexts, and show how a small change to audit methodology mitigates the potentially harmful...