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Keywords: RPT auditing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 23–44.
Published: 01 November 2023
... to reduce RPTs. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G30; G34; G38; M10; M16; M40; M41; M42: M48. related-party transactions public communication of audit risks expanded audit report China RPT auditing self-dealing real effects...