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Keywords: accruals, auditing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 33–51.
Published: 01 May 2013
... Bamber. March 2011 October 2012 2013 memory accruals, auditing risk conservatism Research on auditor memory processes (see e.g., Libby and Luft [1993] and Libby [1995] for a review) has focused mainly on the amount of information in memory ( Bonner and Pennington...