WILSON, R.; REVELS, B. 100 Percent Population Testing and Concerns of Auditors With Limited Liability Exposure: Evidence From Retail Investors. Journal of Accounting and Finance, [S. l.], v. 23, n. 5, 2023. Disponível em: http://articlearchives.co/index.php/JAF/article/view/6064. Acesso em: 11 jan. 2026.