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Keywords: revenue
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 117–138.
Published: 01 May 2020
... process. I then use its outputs to control for selection risk while examining the association between revenue-specific deficiencies and the audit quality of revenues. I find that after controlling for selection risk, revenue-specific deficiencies are generalizable to the audit quality of revenues...