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Keywords: revenue testing
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Journal Articles
Journal of Information Systems (2024) 38 (2): 143–162.
Published: 01 July 2024
... Business School, Accounting Information Systems, Newark, NJ, USA; Tim Pearce, KPMG UK, Birmingham, United Kingdom. Editor’s note: Accepted by Senior Editor Tawei Wang. 26 10 2023 08 01 2024 28 01 2024 2024 external evidence substantive analytical procedure revenue...