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Keywords: deadline pressure
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 29–48.
Published: 01 November 2017
...G. Bradley Bennett; Richard C. Hatfield SUMMARY We conduct an experiment to investigate whether deadline pressure influences auditors' judgments regarding the materiality of identified errors (internal control deficiencies), as well as the sufficiency of audit evidence to test clients' remediation...