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Keywords: audit seniors
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Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 81–101.
Published: 01 August 2011
...Jacqueline S. Hammersley; Karla M. Johnstone; Kathryn Kadous SUMMARY This paper describes how audit seniors modify a standard audit program in response to heightened fraud risk when cues allow formation of specific hypotheses about the nature of the fraud. We conduct an experiment in which we...
