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Keywords: accounting complexityClose
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 175–196.
Published: 01 May 2018
... discourse on root causes. Such inconsistency may, in and of itself, construct accounting complexity. Ultimately, we maintain that the Big 4's engagement with accounting standards has consequences for how complexity is thought about and acted upon in accounting standards. Our paper contributes...