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Keywords: audit firm liability
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Journal Articles
Accounting Horizons (2021) 35 (4): 127–142.
Published: 01 December 2021
... firm liability in litigation stemming from a partner's second client restatement. Interestingly, we do not find that a partner's association with a current and past restatement alone increases audit firm liability. However, we do find that jurors interpret firm interventions to restore audit quality...