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Keywords: private and public actions
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (2): 587–602.
Published: 01 March 2016
... is characterized below: auditor's insurance role conservatism audit quality legal liability private and public actions This article examines the auditor's insurance role and its effects on reporting conservatism and audit quality. The motivation for the study stems from noting that the auditor's...