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Keywords: accounting uncertainty
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Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (4): 1–32.
Published: 01 October 2015
... of RPTs is “weaker” in a more transparent reporting environment. We argue that these results are related to the accounting uncertainty surrounding the reporting of related-party transactions that particularly affects the behavior of Big 4 auditors. JEL Classifications: G34, G38, K33, M42. Data...