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Keywords: business risk identification
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Journal Articles
Auditor Business Process Analysis and Linkages among Auditor Risk Judgments
Available to Purchase
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 123–139.
Published: 01 August 2013
..., research by Ballou et al. (2004 ) and O'Donnell and Schultz (2005 ) focused on the “halo” effect of the strategic viability of the client and associated entity-level business risk as a manipulated independent variable, whereas this study uses business risk identification first as a dependent...