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| Author: | Johnstone, K.M. Bedard, J.C. |
| Title: | Risk management in client acceptance decisionsq |
| Journal: | Accounting Review
2003 : OCT, VOL. 78:4, p. 1003-1025 |
| Index terms: | Auditing Clients Decision making Risk management |
| Language: | eng |
| Abstract: | It is examined in this paper, whether risk-management strategies (in specific, the use of specialist personnel and higher billing rates) moderate the effect of risk on client acceptance decisions, thereby assisting auditors in bringing prospective client relationships to acceptable risk/return levels. A conceptual model of the client acceptance decisions processes is proposed and archival data of one company's actual client acceptance is used to actually test the model. |
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