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Keywords: calibration
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons 1–13.
Published: 20 August 2024
...El’fred Boo; Kin Yew Low; Premila Gowri Shankar; Hun-Tong Tan SYNOPSIS We examine in a controlled experiment whether discussing audit procedures that address a complex investment valuation issue in the critical audit matter (CAM) paragraph of the auditor’s report calibrates sophisticated...