Entdeckung von falschen Angaben in der Rechnungslegung durch den Abschlussprüfer – Bezugsrahmen, Einordnung empirischer Studien der Prüfungsdifferenzenforschung und Forschungsperspektiven

Author:

Ruhnke Klaus

Publisher

Springer Science and Business Media LLC

Subject

Strategy and Management,Business, Management and Accounting (miscellaneous)

Reference97 articles.

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3. Arens AA, Elder RJ, Beasley MS (2008) Auditing and assurance services. An integrated approach. Pearson, Prentice Hall

4. Bedard JC, Wright AM (1994) The functionality of decision heuristics: Reliance on prior audit adjustments in evidential planning. Behav Res Account 6(supplement):62–89

5. Bell TB, Knechel WR (1994) Empirical analyses of errors discovered in audits of property and casualty insurers. Auditing-J Pract Th 13:84–100

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