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Keywords: jurors
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 183–202.
Published: 01 August 2019
... or continue to report the same CAM for several years. Therefore, we investigate the effects of CAM removal and duration on jurors' assessments of auditor negligence when there is a subsequent material misstatement due to fraud in the account related to the CAM. Using the Culpable Control Model, we predict...