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Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting
European Accounting Review (2018), Vol. 27, No. 2, 383-399.
Number of pages: 35
Posted: 15 Feb 2013
Last Revised: 08 Apr 2020
Marcel Van Rinsum
,
Victor S. Maas
and David Stolker
RSM Erasmus University, University of Amsterdam - Amsterdam Business School and Independent
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Abstract:
checklist; auditor independence; pro-client bias; audit judgment; aggressive accounting
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