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Keywords: auditor communication provisions
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 77–105.
Published: 01 August 2024
...Lin Cheng; Jacob Jaggi; Paul N. Michas; Jeffrey Schatzberg SUMMARY We examine auditor communication provisions (ACPs) in private loan agreements, which are private contracting mechanisms establishing communication between lenders and their borrowers’ auditors. We provide evidence that lenders...