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Keywords: estimates
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 47–69.
Published: 01 August 2019
...J. Owen Brown; Jonathan H. Grenier; Jonathan S. Pyzoha; Andrew Reffett SUMMARY We examine the effects of two critical factors auditors consider when auditing complex estimates, the decision to use a specialist and the relative aggressiveness of management's estimate, on jurors' auditor negligence...
Journal Articles
Journal Articles