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Keywords: accounting discretion
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 95–124.
Published: 01 August 2012
... is a Big 6 firm. 6 auditor liability accounting discretion insurance industry reserve management conservatism DeFond and Francis (2005 ) observe that the legal system affects auditor behavior and, by implication, audit quality, through the standard of care auditors must meet...
