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Keywords: professional experience
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 91–115.
Published: 01 August 2018
... and professional experience is nonlinear: the least experienced auditors put in the least effort, moderately experienced auditors exert the most effort, while the effort level of the most experienced auditors is in between. We also document that the accuracy of going concern modified audit reports is higher...