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Keywords: auditor verification
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Journal Articles
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses
Available to Purchase
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 1–20.
Published: 01 August 2024
...Xi Ai; Chenxi Lin; Nathan J. Newton SUMMARY We examine the value of auditor verification to small businesses when they face economic uncertainty. The COVID-19 pandemic was a significant, exogenous economic shock that immediately heightened the need for external funding for many companies. Using...
