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Keywords: economic recession
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 95–127.
Published: 01 November 2013
...Joseph H. Schroeder; Chris E. Hogan SUMMARY We examine the impact of PCAOB Auditing Standard No. 5 (AS5) and the economic recession on risk characteristics and degree of auditor/client misalignment in the publicly traded client portfolios of Big 4 firms. AS5 and the economic recession both likely...
