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Keywords: independence
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Journal Articles
Accounting Horizons (2018) 32 (1): 53–63.
Published: 01 March 2018
... to the auditors will be more confident in their judgment than auditors of a client where the CFO's affiliation is not specified. The experiment is a 3 × 1 factorial between-subjects design. The independent variable is the affiliation of the CFO, which is manipulated at three levels (former partner...