The results indicate that both across and within case scenarios, auditors tend to project systematic misstatements more often than they project non-systematic misstatements. However, the auditors’ isolation/projection decisions are generally not influenced by whether the sample misstatements are intentional or unintentional.
Reisch, J., McKenzie, K. and Friedberg, A. (2003), "INVESTIGATING ERROR PROJECTION AMONG STATE AUDITORS: THE IMPACT OF INTENTIONAL AND SYSTEMATIC MISSTATEMENTS", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 6), Emerald Group Publishing Limited, Bingley, pp. 53-77. https://doi.org/10.1016/S1474-7979(03)06003-4Download as .RIS
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