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Keywords: financial statements
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Journal Articles
Do Audit Firms’ Financial Statements Provide Information about Audit Quality?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (3): 221–249.
Published: 01 May 2025
...Shaohua He; Ling Lei Lisic; Liang Tan; K. Philip Wang ABSTRACT Whether audit firms should disclose financial statements is controversial among investors, practitioners, and regulators. The debate centers on whether audit firms’ financial statements provide information about audit quality. Using...
