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Keywords: joint auditing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (3): 23–46.
Published: 01 August 2015
... from different offices improve the efficiency vis-à-vis that of a single-partner audit. In general, our findings suggest that the benefits of the “four eyes principle” usually attributed to joint audits between two audit firms, are also applicable when there are two jointly responsible...