@article{d6e3cd048a9c464984b9c283b44d5146,
title = "Auditing Sin Firms: Risk Identification and Specification",
author = "Sauer, \{David A.\} and Schneider, \{Gary P.\} and Aamer Sheikh and Simione, \{Kathleen A.\}",
note = "INTRODUCTION In recent years, independent auditors have moved to a risk-assessment based approach to planning their work (D'Aquila, Capriotti, Boylan, and O'Keefe, 2010). This approach makes critical the accurate assessment of each component of audit risk and the auditor's engagement risk (PCAOB, 2010).",
year = "2014",
month = oct,
day = "1",
language = "American English",
volume = "18",
journal = "Academy of Accounting and Financial Studies Journal",
}