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Keywords: reserve management
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (1): 139–159.
Published: 01 February 2014
.... 2014 auditor independence non-audit services actuaries insurance industry reserve management knowledge spillover A perennial challenge facing the accounting profession is the creation and maintenance of auditor independence from clients, both in fact and in appearance. In recent years...
Journal Articles