The Accounting Review Vol. 71 No. 2 1996
The Effects of Familiarity with the Preparer and Task Complexity on the Effectiveness of the Audit Review Process.
Abstract
Examines the effects of familiarity with the preparer and task complexity on reviewers' effectiveness at detecting `classification' and/or `conclusion' errors in the audit review process. Overview of the review process; Deterioration in decision-making effectiveness; Between-familiarity comparisons; Within-familiarity comparisons.
- DOI
- 10.2308/tar-9605081091
- Volume
- 71
- Issue
- 2
- Pages
- 139-159
- Language
- en
- Sources
- openalex crossref