The Accounting Review Vol. 70 No. 1 1995
Strategic Dependence and Inherent Risk Assessments.
Abstract
Focuses on factors that affect the accuracy of auditors' inherent risk assessment in a hidden information audit setting. Risk of unintentional errors; Players' incentives; Precision of the auditors' data; Regulatory bounds on detection risk.
- DOI
- 10.2308/tar-9502082503
- Volume
- 70
- Issue
- 1
- Pages
- 71-90
- Language
- en
- Sources
- openalex crossref