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Auditors' Use and Perception of Analytical Procedures: Evidence from Singapore

โœ Scribed by Premila Mahathevan

Book ID
108512800
Publisher
John Wiley and Sons
Year
1997
Tongue
English
Weight
247 KB
Volume
1
Category
Article
ISSN
1090-6738

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## Abstract In studies of peer group behavior, the direct measure of peer group behavior is often not available, and so is replaced by perceptions from survey respondents. This study shows that regression estimators are inconsistent when the correctly measured independent variable of group behavior