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Keywords: audit firm intervention
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Journal Articles
Accounting Horizons (2021) 35 (4): 127–142.
Published: 01 December 2021
...Michael Mowchan; Philip M. J. Reckers SYNOPSIS Engagement partner disclosures required by Form AP allow litigants to associate audit partners with both current and past restatements. We investigate how this information and audit firm interventions to restore audit quality impact audit...