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Keywords: auditor-client working relationship
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (4): 399–416.
Published: 01 July 2022
... draw attention to specific areas of the financial statements and highlight subjective audit-related issues, which regulators hope can reduce information asymmetry and increase investor scrutiny over those areas. impending critical audit matters auditor-client working relationship moral...