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Keywords: trial preparation
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (3): 373–396.
Published: 01 May 2024
...Eldar Maksymov; Mark E. Peecher; Jeffrey Pickerd; Yuepin Zhou (Daniel) ABSTRACT Research indicates that auditors have an impoverished understanding of trial preparation factors that, independent of audit quality, can significantly elevate audit litigation risk. As the scholarly literature sheds...
Includes: Supplementary data