Browsing Robert J. Trulaske, Sr. College of Business (MU) by Title "Archival evidence on bias in auditors' assessment of client risk and the consequences for audit fees and auditor changes"
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Archival evidence on bias in auditors' assessment of client risk and the consequences for audit fees and auditor changes
(University of Missouri--Columbia, 2016)As part of planning and performing financial statement audits, auditors are required to make judgments regarding client risk. These judgments permeate the audit process, driving decisions regarding client acceptance, audit ...