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Keywords: client inquiry
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Journal Articles
Behavioral Research in Accounting (2018) 30 (1): 39–58.
Published: 01 March 2018
...Holderness D. Kip, Jr. ABSTRACT Auditors frequently gather information by conducting client inquiries. During these inquiries, auditors should be alert to verbal and nonverbal cues emanating from members of client personnel that might be indicative of deception. Extant literature on deception...