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Keywords: auditor litigation risk
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Journal Articles
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?
Available to Purchase
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 77–105.
Published: 01 August 2024
.... 13 05 2021 29 09 2023 04 10 2023 2024 loan agreements auditor communication provisions information asymmetry auditor litigation risk audit fees In this study we examine whether information requested by lenders that is provided by the borrower’s auditor adds value...