Investigation of internal auditors' error quality and memory effects on error generation, with implications for practice.
Investigates the quality of financial statement errors generated by internal auditors and the effect of an inherited error on their generation of additional errors. Quality of errors generated from long term memory; Prior accounting public accounting experience as a determinant of the quality of errors; Difference between internal auditors and external auditors in quality of errors.
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Church et al. (1995) studied this question.
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