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Keywords: conventions
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AUDITING: A Journal of Practice & Theory (2018) 37 (2): 51–71.
Published: 01 May 2018
... contrasting conventions—i.e., shared judgment norms—of audit quality emerge from the analysis. Public company audit partners in Big 4 firms espouse what we call the “model” audit quality convention, which considers that audit quality results from a technically flawless audit, where professional judgment...