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Keywords: audit quality framework
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 161–192.
Published: 01 May 2021
...Joshua A. Khavis; Jagan Krishnan SUMMARY The PCAOB's audit-quality framework posits that superior inputs are essential for achieving high audit quality, and these inputs depend on the accounting firm's ability to recruit and retain quality personnel. However, the link between these inputs...
