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Keywords: internal controls over financial reporting (ICFR)Close
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 29–48.
Published: 01 November 2017
... evidence internal controls over financial reporting (ICFR) This study examines how increased deadline pressure toward the end of the audit may affect auditors' judgments of materiality during audit fieldwork, particularly if the auditor has created such pressure by delaying audit testwork...