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Keywords: risk
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 33–51.
Published: 01 May 2013
...Naman K. Desai; Gregory J. Gerard SUMMARY: We examine how auditors' consideration of material items is affected by each item's directional impact on income. Prior research indicates that auditors face greater litigation risk for non-detection of fraudulent income-increasing items compared...