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Keywords: counterfactual reasoning
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 97–118.
Published: 01 May 2013
... and lowest risk, while work that is outsourced offshore is expected to be lowest quality and highest risk—consistent with proximity theory. 2013 outsourcing offshoring audit quality litigation risk juror decision-making auditor liability counterfactual reasoning We thank Donna...