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Keywords: audit litigation risk
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Journal Articles
The Accounting Review 1–24.
Published: 06 November 2023
...Eldar Maksymov; Mark E. Peecher; Jeffrey Pickerd; Yuepin Zhou (Daniel) ABSTRACT Research indicates that auditors have an impoverished understanding of trial preparation factors that, independent of audit quality, can significantly elevate audit litigation risk. As the scholarly literature sheds...