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2. Performing audit procedures in response to assessed risks and evaluating the audit evidence obtained. Statement on auditing standards No. 110;American Institute of Certified Public Accountants (AICPA),2006
3. Managerial economics: Theory, applications, and cases;Allen,2013
4. Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis;Ball;Journal of Accounting and Economics,2012
5. Business strategy, financial reporting irregularities, and audit effort;Bentley;Contemporary Accounting Research,2013