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Keywords: audit judgments
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Journal Articles
Accounting and the Public Interest (2020) 20 (1): 1–27.
Published: 01 December 2020
...L. Emily Hickman; Jane M. Cote; Debra Sanders; T. J. Weber ABSTRACT Our experiment, with 106 practicing auditors, tests whether audit judgments are influenced by client CSR performance, individual auditors' views of CSR, and auditors' perceptions of client risk induced by CSR performance. Results...