Experimental evidence of experience effects on auditors’ identification of traditional and cybersecurity risks

Journal of International Accounting Auditing and Taxation 2026

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Authors: Maarten Siglé, Niels van Nieuw Amerongen

DOI: 10.1016/j.intaccaudtax.2026.100755

Cited by: 1

References: 50

Fields of Study & Subjects

Auditing Earnings Management Governance Decision-Making and Behavioral Economics Information and Cyber Security

References 50