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Keywords: hypothesis generation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 101–128.
Published: 01 November 2011
...Jacqueline S. Hammersley SUMMARY In this paper, I develop a model that describes auditor and fraud risk factor characteristics that I expect to affect auditor performance in fraud-related planning tasks (i.e., fraud hypothesis generation, risk assessment, and audit program modification). I expect...