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Keywords: audit risk model
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 247–269.
Published: 01 November 2014
... audit firm in Germany. We extend the scope of prior studies by incorporating client-specific planning materiality in our design, enabling us to analyze the relative magnitude of adjustments. Our findings show that audit adjustments vary systematically, as proposed by the audit risk model. Specifically...
Includes: Supplementary data