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Keywords: going-concern opinions
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2024) 38 (2): 1–25.
Published: 01 June 2024
...Jagadison K. Aier; Keith L. Jones; Qiyang Lian; Joseph H. Schroeder SYNOPSIS We examine the cost and consequences of switching auditors. Specifically, we consider several client costs (audit fees, going-concern opinions, and internal control opinions) in the last year of an audit engagement...
