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Keywords: audit opinion
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Journal Articles
The Accounting Review (2016) 91 (2): 603–623.
Published: 01 March 2016
... dismissals and audit opinion shopping, and also speaks to the possibility that additional scrutiny may need to be applied to auditor changes that occur close to clients' fiscal year-ends (e.g., Schwartz and Soo 1996 ). To address our first research question, we adopt the “what if” framework of Teoh...