CHEN, B.; BOOKER, Q.; BOOKER, K. The Moderating Role of an Auditor Independence Clarification on the Relationship Between an Internal Control Opinion and Loan Officers’ Risk Assessments and Decisions. Journal of Accounting and Finance, [S. l.], v. 20, n. 3, 2020. Disponível em: https://articlearchives.co/index.php/JAF/article/view/196. Acesso em: 28 sep. 2025.