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Keywords: accounting information quality
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 189–218.
Published: 01 May 2024
... for firms with less precise private information. Path analysis shows that the association between high-quality auditor presence and learning firms’ investment inefficiency is explained via a direct path of source credibility and an indirect path mediated by peer firms’ accounting information quality...
