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Title:Somewhat Possible or Substantial Doubt? Documentation Requirements, Persuasion Tactics, and Linguistic (Vs. Numerical) Audit Risk Assessments
Author(s):Piercey, Melvin David
Doctoral Committee Chair(s):Peecher, Mark E.
Department / Program:Accountancy
Discipline:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Degree:Ph.D.
Genre:Dissertation
Subject(s):Psychology, Behavioral
Abstract:As a whole, this dissertation presents new evidence of the linguistic strategies that auditors use to reach a preferred audit conclusion in the work papers. My findings demonstrate linguistic assessments as more biased and yet justifiable than numerical assessments. Finally, they suggest unintended effects of documentation requirements when audit risks are assessed linguistically rather than numerically.
Issue Date:2006
Type:Text
Language:English
Description:94 p.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2006.
URI:http://hdl.handle.net/2142/87160
Other Identifier(s):(MiAaPQ)AAI3242960
Date Available in IDEALS:2015-09-28
Date Deposited:2006


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