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Keywords: internal quality reviewsClose
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 151–168.
Published: 01 February 2017
...Chad M. Stefaniak; Richard W. Houston; Duane M. Brandon SUMMARY We report the results of an experiment that examines how the salience of post-audit reviews (PARs; i.e., U.S. Public Company Accounting Oversight Board [PCAOB] inspections and public accounting firms' internal quality reviews [IQRs...