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Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 1–26.
Published: 01 February 2025
... a decreased risk of future litigation. Lastly, we find that this relationship is primarily found in non-Big 4 audit offices. Data Availability: Data are available from the public sources cited in the text. 2025 going concern opinions going concern opinion accuracy auditor experience audit...