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Keywords: first impressions
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Journal Articles
Journal of Forensic Accounting Research (2022) 7 (1): 64–94.
Published: 01 December 2022
...D. Kip Holderness, Jr.; Alyssa S. J. Ong; Mark F. Zimbelman ABSTRACT Fraud perpetrators realize the importance of conveying a positive first impression to others. We examine how auditors' first impressions of client personnel interact with supervisors' preferences for audit effectiveness...