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Keywords: audit firm rotation
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Journal Articles
Accounting Horizons (2023) 37 (3): 79–101.
Published: 01 September 2023
... Showalter. 03 02 2022 29 08 2022 06 09 2022 2023 audit quality audit firm rotation auditor changes audit opinion client acceptance Auditor changes have been of interest to legislators and regulators for decades because of concerns about opinion shopping (e.g., U.S...