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Keywords: opinion shoppingClose
Journal: The Accounting Review
The Accounting Review (2016) 91 (2): 603–623.
Published: 01 March 2016
...Nathan J. Newton; Julie S. Persellin; Dechun Wang; Michael S. Wilkins ABSTRACT This study examines the extent to which audit clients successfully engage in internal control opinion shopping activities and whether audit market competition appears to facilitate those activities. Regulators have long...