Financial Statement Disaggregation, Materiality, and Auditor Effort
Beck, M., M. Glendening, and C. Hogan. 2021. "Financial Statement Disaggregation, Materiality, and Auditor Effort". Auditing: A Journal of Practice & Theory 41 (2): 27-55. https://doi.org/10.2308/AJPT-19-019