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Keywords: externally available information
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 207–229.
Published: 01 May 2023
... it possible for companies to understand their competitive advantage and consumers better, as well as to improve operational efficiencies ( Deloitte 2019 ). Concerning inherent risk assessment, new externally available information about companies’ consumer behavior offers auditors an opportunity to enhance...
Includes: Supplementary data
