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Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions *
Author(s) -
BuPeow NG Terence,
Tan HunTong
Publication year - 2007
Publication title -
contemporary accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.769
H-Index - 99
eISSN - 1911-3846
pISSN - 0823-9150
DOI - 10.1506/car.24.4.5
Subject(s) - audit , materiality (auditing) , salience (neuroscience) , citation , psychology , sociology , management , accounting , political science , art , business , law , economics , aesthetics , cognitive psychology