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Keywords: going-concern opinion inaccuracyClose
AUDITING: A Journal of Practice & Theory (2020) 39 (3): 185–208.
Published: 01 August 2020
... expect these inaccuracies to impact the audit office market share and dismissal rate. We find that going-concern opinion inaccuracy is negatively associated with the audit office market share and is positively associated with the audit office dismissal rate. Furthermore, we find that the decline...