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Keywords: inspection risk
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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. Brant E. Christensen, Brigham Young University, BYU Marriott School of Business, School of Accountancy, Provo, UT, USA; Nathan J. Newton, Florida...
Journal Articles