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Keywords: ELM
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Journal Articles
The Accounting Review 1–24.
Published: 06 November 2023
... litigation elaboration likelihood model ELM audit litigation risk trial preparation juror bias THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 24 American Accounting Association DOI: 10.2308/TAR-2021-0305 How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit...