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Keywords: CAM topic recurrence
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Journal Articles
Accounting Horizons 1–18.
Published: 26 March 2024
... period (June 2019 to June 2022). Using the occurrence rates and the PCAOB’s descriptions in the CAM implementation guidance, we propose a method for classifying CAM topics as recurring, nonrecurring, and intermittent. Based on our proposed CAM topic recurrence categorization, we find that approximately...