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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 223–245.
Published: 01 November 2023
... respiratory syndrome coronavirus 2 (SARS-CoV-2; the causative agent of COVID-19) is one of many types of coronaviruses that cause upper-respiratory tract illnesses. It was identified in December 2019 ( Centers for Disease Control (CDC) 2020 ). The virus was declared a global pandemic by the World Health...