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Keywords: mergers
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 75–99.
Published: 01 May 2023
...Brant Christensen; Kecia Williams Smith; Dechun Wang; Devin Williams SUMMARY Increased audit regulation, coupled with reports of frequent mergers among smaller audit firms, creates a dynamic environment in which to assess changes in the U.S. audit market. We examine the audit quality consequences...
