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Keywords: service perspective on auditing
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Journal Articles
The Accounting Review (2024) 99 (3): 349–372.
Published: 01 May 2024
... to the committee’s effort. Our findings endorse the service perspective on auditing by emphasizing the collaborative nature of the audit process over individual actors’ self-interests. Data Availability: Data are available from public sources cited in the text. JEL Classifications: M41; M42; G38. We...