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Keywords: comfort
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 1–18.
Published: 01 May 2024
... non-Big 4 assurance audit technology comfort evidence The COVID-19 pandemic (hereafter, pandemic) shifted the landscape of professional fields, including the field of assurance ( Amankwah-Amoah, Khan, Wood, and Knight 2021 ; Bauer, Humphreys, and Trotman 2022 ; Luo and Malsch 2023...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (4): 39–56.
Published: 01 November 2016
...Benjamin P. Commerford; Dana R. Hermanson; Richard W. Houston; Michael F. Peters SUMMARY Real earnings management (REM) is an increasingly common method of manipulating financial results, yet little research examines auditors' perceptions of and responses to REM. Using the auditor comfort...