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Keywords: group audits
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons 1–12.
Published: 21 August 2024
...John D. Keyser; Jason L. Smith SYNOPSIS Transparency concerns related to global group audits led the PCAOB to introduce the Form AP, requiring the lead audit firm to disclose the participation and relative contribution of component audit firms in a group audit. As prior research suggests...
