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Keywords: audit completeness
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Journal Articles
Accounting Horizons (2021) 35 (2): 27–55.
Published: 01 June 2021
...Scott N. Bronson; Adi Masli; Joseph H. Schroeder SYNOPSIS This study examines the effect of audit completeness at the annual earnings announcement date on audit quality and auditor/client retention decisions. The vast majority of companies now release earnings before the year-end audit is complete...