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Keywords: live simulation
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Journal Articles
A Live Simulation-Based Investigation: Interactions with Clients and Their Effect on Audit Judgment and Professional Skepticism
Available to Purchase
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 145–162.
Published: 01 August 2018
... an experiment using live simulation to create a realistic audit setting to investigate the effect of these interactions on professional skepticism. Each participant (n = 49) completed a measure of trait skepticism and conducted an audit interview with a professional actor trained to play the role of a client...
