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Keywords: interpersonal deception theory
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2018) 30 (1): 39–58.
Published: 01 March 2018
... in the presence of two auditors, and that two auditors are more likely than a single auditor to successfully incorporate behavioral cues into subsequent auditor judgments. This paper contributes to prior literature on client inquiries and interpersonal deception theory. Data Availability: Data used...