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Keywords: busy season
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2011) 25 (2): 357–380.
Published: 01 June 2011
...Dennis M López; Gary F Peters SYNOPSIS This study investigates the impact of the busy season and concomitant concentrated demands on audit resources on the likelihood of auditor switching. Hereafter, we refer to the concentration of companies with the same fiscal year-end date within an auditor's...
