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Keywords: auditor opinion
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (1): 45–66.
Published: 01 March 2020
... industry but rather a reflection of investors' uncertainties toward industry peer firms in light of an audit reporting failure. Furthermore, the findings of no significant differences among firms in the non-peer group, conditional on auditor opinions, indicate that our results are the manifestation...
