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Keywords: intracorporate networks
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 211–242.
Published: 01 August 2018
... restatements and lower discretionary accruals. We additionally find that network effects are magnified when accounting treatments are more complex and require greater auditor judgement. intracorporate networks network connectedness audit quality Drawing on research in knowledge management...