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Keywords: superstition
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 51–85.
Published: 01 November 2024
...Huan Dou; Eunice S. Khoo; Weiqiang Tan; Janus Jian Zhang SUMMARY We examine whether signing auditors’ perceptions of bad luck related to the Chinese zodiac-year superstition affect audit quality. We argue that these perceptions of bad luck heighten signing auditors’ sense of risk and lead them...