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Keywords: Auditing Standard 18
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 1–25.
Published: 01 February 2024
... 29 06 2023 2024 Auditing Standard 18 related party transactions restatements audit quality We investigate whether “Auditing Standard No. 18 (AS18) Related Parties,” issued by the Public Company Accounting Oversight Board (PCAOB), impacts audit quality ( Public Company...
