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Keywords: inspection risk
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Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 33–56.
Published: 01 November 2022
... study provides important insights into the PCAOB inspection process while also developing and validating a model of inspection risk for future researchers. We thank the participating audit firm for providing access to the data and supporting this research. Other than the requirement to maintain...
Journal Articles