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Keywords: dynamic programming
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Journal:
The Accounting Review
The Accounting Review (2022) 97 (2): 161–182.
Published: 01 March 2022
.... auditor independence auditor rotation audit quality dynamic programming At the beginning of period t, the auditor's initial information state is \(s_t^1 = n\) (n for “no” information). Then, the auditor examines the firm, learning the firm's project quality. If the project...
