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Keywords: referred-to auditors
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 101–124.
Published: 01 February 2023
... that foreign and Non-Big N referred-to auditors are more likely to be associated with lower audit quality and efficiency in both RT settings. Thus, considering the potential increase in the use of RT auditors noted by the PCAOB, the negative effects we document for RT auditors can be concerning...