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Keywords: original auditor
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 43 (1): 167–190.
Published: 01 February 2024
...Dahlia Robinson; Thomas Smith; Stephanie Walton SUMMARY We examine whether audit engagements where the client has never switched auditors (original auditors) are associated with different audit fee and audit quality outcomes, relative to engagements that have experienced an auditor change. We...