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Keywords: financial statement disaggregationClose
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 27–55.
Published: 01 May 2022
... is due to auditor effort. Last, we provide evidence that our results are not fully explained by client litigation risk or other client attributes driving disaggregation choices. JEL Classifications: M41; M42. To test the association between financial statement disaggregation and auditor effort, we...