DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY
Studies in Dysfunctional Audit Behaviours (DAB) demonstrate the negative effects on Audit Quality (AQ), particularly Premature Sign-Offs (PMSOs). According to the findings, auditors with a lack of industry knowledge tend to engage in Premature Sign- Offs, which, ultimately, affects their opinion...
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| Language: | English |
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2021
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| Abstract | Abstract here |