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Keywords: auditor competency
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 1–26.
Published: 01 May 2020
.... We further explore two possible explanations for these findings, the Auditor Incentive Channel and the Auditor Competency Channel. Our empirical tests offer support for both channels. JEL Classifications: G12; G34; M49. Our study contributes to two main streams of literature...