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Keywords: audit quality indicators
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Journal Articles
The Accounting Review (2024) 99 (6): 297–324.
Published: 01 November 2024
... of turnover may adversely affect audit quality ( PCAOB 2015b ). Some audit engagement deficiencies identified by PCAOB inspections are attributable to audit employee turnover and insufficient supervision ( PCAOB 2015a ). Consequently, in 2015, the PCAOB issued the Concept Release on Audit Quality Indicators...
Includes: Supplementary data