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Audit management, need for closure and detection of misstatements

Mojtaba Safipour Afshar, Omid Pourheidari, Bakr Al-Gamrh and Asghar Afshar Jahanshahi
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Mojtaba Safipour Afshar: Hormozgan University
Omid Pourheidari: Shahid Bahonar University of Kerman
Asghar Afshar Jahanshahi: PUCP - Pontificia Universidad Católica del Perú

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Abstract: The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management.

Keywords: Iran; Audit management; Detection of errors; Misstatement in financial statements (search for similar items in EconPapers)
Date: 2019-05-07
Note: View the original document on HAL open archive server: https://hal-rennes-sb.archives-ouvertes.fr/hal-02131849
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Published in Journal of Accounting in Emerging Economies,, 2019, 9 (2), pp.237-250. ⟨10.1108/JAEE-08-2018-0092⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02131849

DOI: 10.1108/JAEE-08-2018-0092

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