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Keywords: group audit risk
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Journal Articles
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 73–103.
Published: 01 February 2025
...Katherine A. Gunny; Juan Mao; Jing Zhang SUMMARY This study examines the association between group audit risk and component auditor use. The audit risk model defines audit risk as a function of the risk of material misstatement and detection risk. We use the revelation of an internal control...
