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Keywords: risk awareness
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 149–170.
Published: 01 November 2021
...) and individual factors (auditor age and position), and (2) mediated by auditor risk awareness. Our further analyses on the influence of Auditing Standard No. 1631, The Consideration of Environmental Matters in the Audit of Financial Statements, show that auditors' knowledge of this standard strengthens...
Includes: Supplementary data
