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Keywords: superior's expertise
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 109–127.
Published: 01 February 2017
... held by a superior perceived to have relatively higher levels of expertise than toward a preference held by a superior perceived to have relatively lower levels of expertise. To the extent that auditors accurately perceive their superior's expertise, predecisional distortion of evidence may contribute...
Includes: Supplementary data
