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1-2 of 2
Keywords: control deficiency
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 91–106.
Published: 01 February 2021
... they are saliently disclosed and this effect is enhanced when the material weakness is disaggregated into its individual control deficiencies. We also find evidence of moderated mediation such that high salience of ICW disclosures has a positive indirect effect on investing judgments through management trust...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 1–16.
Published: 01 November 2019
...Stephen Kwaku Asare; Arnold M. Wright SUMMARY Regulators have expressed concerns about auditors' tendency to over-rely on imprecise compensating controls when evaluating the severity of control deficiencies. We provide evidence on whether prompting auditors to use a prudent official's evaluative...