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Inherent risk assessment and audit firm technology: A contrast in world theories
Mark W. Dirsmith
, Mark E. Haskins
Year
1991
Venue
Accounting Organizations and Society
Type
article
Citations
71
DOI
10.1016/0361-3682(91)90033-b
OpenAlex
W2000119849
Topics
Auditing, Earnings Management, Governance
Audit
Epistemology
Observer (physics)
Psychology
Action (physics)