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时间压力下责任和激励因素对审计判断的影响

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摘要 采用实验研究法,研究了时间压力下责任和激励因素对审计判断的影响。研究发现,在时间压力下,责任能够提高审计判断的谨慎性,激励因素则会降低审计判断的谨慎性。
作者 郭丹 景豪男
出处 《山西农经》 2020年第23期120-121,共2页 Shanxi Agricultural Economy
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