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Keywords: fair value measurements
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 33–58.
Published: 01 August 2014
... of total assets that are fair-valued. Overall, the results support concerns expressed by some observers that greater use of fair value measurements for financial instruments will trigger increased audit fees. Data Availability: All data used in this study are publicly available from the sources...
