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Keywords: knowledge spillover
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (4): 85–114.
Published: 01 November 2012
... lag nonaudit knowledge spillover Sarbanes-Oxley The debate about auditor-provided nonaudit services and whether they adversely affect audit quality or auditor independence has been a controversial topic in the profession for many years. Many commentators, citing anecdotal evidence...