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Keywords: negligence liability
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (4): 339–366.
Published: 01 July 2024
... of W. Robert Knechel. 03 11 2021 09 01 2024 12 01 2024 2024 liability exposure negligence liability financial reporting auditor-client relationship Both external auditors and their clients face the threat of litigation when the client’s financial statements...