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Keywords: audit failure rate
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Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (3): 81–111.
Published: 01 August 2015
...Yanyan Wang; Lisheng Yu; Yuping Zhao SUMMARY We study whether audit-partner quality influences the probability of annual report misstatements (measured by restatements) and whether various levels of quality control attenuate such influences. We measure audit-partner quality with audit failure rate...