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The Relation between Auditors'. Fees for Nonaudit Services and. Earnings Management. William R. Kinney, Jr. The University of Texas at Austin. Robert Libby.
Libby's [1985] results suggest that frequency knowledge is associated with experienced auditors' hypothesis generation behavior. Studies of medical
The role of knowledge and memory in audit judgment. R Libby, HT Tan. Judgment and decision-making research in accounting and auditing 1, 176-206, 1995.
Libby & Luft [Accounting, Organizations and Society (1993) pp. 425–450] presented a model of the relations between experience, ability, knowledge, and
Auditor's Assessments of Evidence from Inquiry of Management (1992). Working R. Libby, D.M. FrederickExperience and the Ability to Explain Audit Findings.
forecast, auditing standards, and auditor discovery of a quantitatively imma- Libby and Kinney—Does Mandated Audit Communication Reduce Opportunistic
Libby's most recent experience was in Internal Audit for a small insurance company in Cheshire, Connecticut. In the past, Libby has also worked as an elementary
Nov 30, 2020 · The Development of a Measure. of Auditors' Virtue. T. Libby. L. Thorne. ABSTRACT. Auditors' virtue comprises those qualities. of character that