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Keywords: contagion effect
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2019) 33 (1): 125–152.
Published: 01 March 2019
... studies. Specifically, we examine whether an auditor's non-restating audit clients suffer collateral damage from restatements of the same auditor's other clients. If an auditor's industry specialization is valued by the market, the contagion effect should be greater for clients of industry specialist...
