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Keywords: auditor competition
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2023) 37 (3): 59–77.
Published: 01 September 2023
... analysts’ forecasts audit quality auditor competition path analyses Audit engagement characteristics (CHARACTERISTICS) include proxies for auditor independence, effort, and expertise. Our auditor independence proxies are the auditor’s tenure (TENURE), client influence over...
