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Keywords: discretionary revenues
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 117–138.
Published: 01 May 2020
... the views of the Board, individual Board members, or staff of the PCAOB. Editor's note: Accepted by Jayanthi Krishnan. 9 2018 11 2019 2020 PCAOB risk-based inspection audit quality revenue discretionary revenues In this paper, I explore whether the Public Company...