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Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies? *
Author(s) -
Hogan Chris E.,
Wilkins Michael S.
Publication year - 2008
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.25.1.9
Subject(s) - audit , accounting , business , audit risk , internal audit , control (management) , walk through test , audit evidence , joint audit , economics , management