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Keywords: significant risks
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Journal Articles
The Accounting Review (2024) 99 (3): 349–372.
Published: 01 May 2024
... measures audit effort using audit fees and audit committee effort using the number of committee meetings. We also use these proxies but augment them by exploiting the fact that in the United Kingdom, since 2013, audit committees and external auditors must disclose the significant risk areas that they have...