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Keywords: impending critical audit matters
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (4): 399–416.
Published: 01 July 2022
...Hun-Tong Tan; Feng Yeo ABSTRACT We examine how managers' accounting estimates are affected by whether they are informed about an impending critical audit matter (CAM) disclosure from a close or distant auditor. A close (distant) auditor is one who has a smaller (greater) social distance from...