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Keywords: audit production
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Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (2): 53–72.
Published: 01 May 2016
...Monika Causholli SUMMARY This paper examines the association between audit firm tenure and audit production efficiency. The analyses are based on proprietary audit production data provided by a large international accounting firm. The results document evidence of learning over time. Specifically...