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Keywords: auditor retention
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons 1–18.
Published: 07 March 2024
... on Auditor Retention Nicholas J. Mueller Coastal Carolina University SYNOPSIS: Prior literature shows that the receipt of an SEC comment letter strains the auditor-client relationship by increasing the likelihood of a change in auditor. This paper examines this result by investigating whether an auditor s...