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Showing 1 to 1 of 1 for “"Manager Representations"”.
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The Effect of Auditors’ Informal Communication in the Audit Environment on Financial Reporting Outcomes
… auditors’ recurring, informal communication with managers and other auditors on financial reporting outcomes in a laboratory experiment in which participants in the roles of auditors and managers interact in a stylized audit setting. My 2×2 between-subjects design manipulates whether the auditors …